How to deal with the personal part of social security?

How to deal with the personal part of social security?

1. Debit: management fee-social security (part of social security paid by the company)

Debit: other receivables-withholding (another part of social security paid by individuals)

Loans: bank deposits

When paying:

Borrow: management fee-social insurance (paid by the company)

Other payables-social insurance (individual)

Loan: bank deposit/cash

2. When the salary is deducted from the personal payable part.

Debit: Payables-Wages

Loan: other payables-social insurance (personal loan)

Individuals paying flexible employment not only have to pay personal account fees, but also have some money to enter the overall account.

How to determine the social security payment base?

Local social security payment bases are linked to local average wage data. According to the average monthly income of all employees' wage income from June 5438+0 to June 5438+02 of the previous year. Once a year, it will not change within one year after confirmation. The time to apply for adjusting the social security base is generally July.

Under normal circumstances, enterprises take the total wages of employees as the payment base, and individual employees take half of their average monthly salary in the previous year as the salary base for individuals to pay social insurance premiums. In China, the payment base is approved by the social insurance agency according to the employer's declaration.

Payment ratio

Payment ratio, that is, the collection rate of social insurance premiums. China's Social Insurance Law does not stipulate the collection rate of social insurance. According to China's current social insurance policies, we implement different collection rates for different types of social insurance.

How to deal with the personal part of social security?