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Accounting vouchers for payment of social security

Insurance Bian Xiao helps you answer, and more questions can be answered online.

How to make accounting entries (accounting vouchers) according to the monthly social security payment receipt?

When paying:

Debit: Payable staff salaries-social insurance premium (unit part)

Other receivables-social insurance premium (personal part)

Loans: bank deposits

Accrual time

Borrow: management fee-social insurance fee (unit part)

Loan: wages payable to employees-social insurance premium (unit part)

How is the ratio calculated? -The amount of units and individuals shall be indicated in the social insurance premium payment book.