Accounting for social security entries how to do?

Question 1: Accounting entries for social security Two methods:

The first is to pay by withholding

1, accrued wages

Borrow: administrative expenses - wages 1800

Credit: payable salaries 1800

2, accrued insurance provident fund

Borrow: payable salaries 465.78

Other payables-housing provident fund 300

3. Payment of insurance

Borrow: Other payables-insurance 165.78

Administrative expenses-insurance 386.1

Credit: Bank deposits 551.88

4. Payment of housing provident fund

Borrow: Other payables-insurance 165.78

Administrative expenses-insurance 386.1

Credit: Bank deposits 551.88

4. p>

Borrow: Other payables - Housing Provident Fund 300

Administrative expenses - Housing Provident Fund 300

Credit: Bank Deposit 600

5. Payment of salary in the next month

Borrow: Remuneration payable to employees 1334.22

Credit: Cash/Bank Deposit 1334.22

The second is that the company pays first and then deducts the personal part

The second is that the company pays first and then deducts the personal part. The second is that the company pays first, and then deducts the personal portion

Borrow: Administrative Expenses-Insurance 386.1

Other Receivables-Personal Insurance 165.78

Credit: Bank Deposits 551.88

Borrow: Administrative Expenses-Provident Fund 300 Other Receivables-Personal Fund 300

Credit: Bank Deposits 600

When you draw your salary next month, do it. Next month, when accruing wages, do the following:

Borrow: Administrative Expenses - Wages 1800

Credit: Employee Compensation Payable 1800

Payment of Wages

Borrow: Employee Compensation Payable 1800

Credit: Other Receivables - Individual Insurance 165.78

Other Receivables - Individual Provident Fund 386.1

Cash / bank deposits 1334.22

Question 2: How to make accounting entries for accruing social security and wages Accruing is very simple, the following are all the entries for social security and wages, personal tax business:

I. Accruing

Accruing is accrued according to the amount payable

Borrow: Costs and expenses account (according to the department of the beneficiary to determine)

Credit: Payable Employee Compensation - Wages (Wages Payable)

Credit: Payable Employee Compensation - Social Security (portion to be borne by the enterprise)

II. Deductions from wages for personal tax, social security borne by the individual, and other deductions

Borrow: Payable Employee Compensation (sum of deductions)

Credit: Payable Employee Compensation - Social Security (portion to be borne by the individual)

Credit: Payable Employee Compensation - Social Security (portion to be borne by the individual)

Credit: Taxes Payable - Withholding and Payment of Individual Income Tax

Credit: Other Receivables (or other payables, other deductions deducted from wages)

3. Payment of Wages

Borrow: Employee Compensation Payable - Wages (wages payable less wages paid after deductions deducted from deductions)

Credit: Bank Deposits

4. Payment of Social Security

5.

Borrow: payable compensation - social security (the sum of the part of the enterprise burden plus the part of the individual burden)

Credit: bank deposits

V. Payment of personal taxes

Borrow: payable taxes - withholding personal income tax

Credit: bank deposits

Question 3: How to do the accounting entries for the social security and wages? Trouble expert advice 1, personal income tax, social security, provident fund, is calculated at the time of payroll withholding, not at the time of withdrawal.

2, accounting entries

(1) when the withdrawal of wages:

Borrow: administrative expenses - wages

Credit: Employee Compensation Payable - Wages

(2) when the payment of wages:

Borrow: Employee Compensation Payable - Wages

Credit: Taxes Payable - Individual Income Taxes

Credit: Other Payables - Social Security (Individual)

Credit: Other Payables - Social Security (Individual)

Credit: Other Payables - Provident Fund (Individual)

Credit: Cash on hand

(3) When paying social security:

Borrow: Administrative Expenses - Social Security (borne by the company)

Borrow: Administrative Expenses - Provident Fund (Company)

Borrow: Other Payables - Social Security (Individual) Individual)

Debit: Other Payables - Provident Fund (Individual))

Credit: Bank Deposit

2009-10-20 11:27 Supplementary Question

How do I adjust it then?

1. Eliminate the erroneous vouchers first.

2. Then, prepare the voucher with the correct entry.

Question 4: How to make entries for accrued wages, social security, and disbursements. Thank you First of all. Don't complicate the issue. A big entry more debit and credit look at the headache. Split to analyze.

Accrued wages: Borrow: Administrative expenses - wages 10000

Credit: Employee compensation payable - wages 10000

Payment of wages Borrow: Employee compensation payable - wages 10000

Payments of wages --Credit: Cash (actual payment) 8000

Credit: Taxes payable - personal tax 200

Credit: Other payables - social insurance (personal portion)

Credit: Social security (personal portion) -Social insurance (individual part) 1600

Credit: Other payables - Housing Provident Fund (individual part) 200

Payment of social insurance Loan: Administrative expenses - Social insurance (unit part) 3000

Payment of social insurance Social insurance (unit portion) 3000

Debit: Other payables - social insurance (personal portion) 1600

Credit: Bank deposits 4600

Payment of housing provident fund Debit: Administrative expenses - housing provident fund (personal portion) 1600

Payment of housing provident fund What are the specific provisions of your unit. If it is me. Directly borrow: administrative expenses - wages (previously included in the long-term amortized expenses of all wages part) 100000

borrow: administrative expenses - long-term amortized expenses amortization (previously amortized long-term amortized expenses amortization part of the red word back) - 90000

borrow: administrative expenses - long-term amortized expenses amortization (previously amortized long-term amortized expenses amortization part of the red word back) 90000

Credit: Long-term amortized expenses 10000

Of course this entry is the current year's adjusting entry, if it involves prior year adjustments, please refer to prior year profit and loss adjustments. And you need to know first whether the previous accountant amortized the long-term amortization expense every month or quarter and the exact amount.

Question 5: Accounting for social security accounting entry March salary before the end of March to do the accounting entry;

Social security costs include two parts, one part of the company's share of the part should be included in the company's costs; part of the part of the individual's share of the part should be deducted from the employee's salary.

In March, the company actually paid the social security fees to the Social Security Administration, and in April, the actual payment of March salaries as an example:

When paying the social security fees: debit: period expenses/manufacturing costs/production costs (the company's portion), other receivables - social security costs (personal portion) credit: bank deposits

When withdrawing March salaries: debit: period expenses/manufacturing costs/production costs credit: other receivables - social security costs (personal portion) credit: bank deposits

When withdrawing March salaries: debit: Other receivables - social security costs, payable salaries

Note: 1) payroll schedule to have from the employee's salary deductions from the social security fund this expenditure (as a deduction from the payable salary of the employee) 2) due to the staff often have new and leaving changes, etc., so it is often necessary to check the list of social security and payroll deductions with the personnel and the discrepancy between the consistency of the list of deductions and the treatment; 3) find a way to make the company pay the Social security belongs to the period and the payroll deductions personal part of the period to adjust to the same (if there is inconsistency because of the time difference).

I hope this helps!

Question 6: How to do the payroll, payroll, and social security accounting entries Payroll

Borrow: Employee Compensation Payable - Salary 3300

Loan: Other Payables (Receipts) - Pensions 264

- Medical 66

- Unemployment 33

Cash on hand (bank deposits) 2607

When accrued

Borrow: administrative expenses and other accounts - wages 3300

Credit: Employee Compensation Payable - Wages 3300

Question 7: How to accrue for social security expenses and how to do the accounting Social security accounting entries

First, when accruing wages, it has nothing to do with social security or personal taxes;

Second, when paying wages, the social security personal deductions will be made. Part of the raised, borrow: wages payable, credit: cash, etc., credit: hack other payables - personal commitment to social security;

Third, turn in the social security, at the same time, the company's share of the social security part of the expenses, borrow: administrative expenses - the company's commitment to social security, borrow: other payables - personal commitment to social security, credit: bank deposits

Question 8: Questions on the accounting entries for the accruals and payment of social security 1, Accrued wages

Borrow: administrative expenses - wages and surcharges (XX department)

Selling expenses - wages and surcharges (XX department)

Manufacturing expenses - - wages and surcharges (XX department)

Manufacturing costs - - Wages and surcharges (Department XX)

Production costs - Wages and surcharges (Department XX)

......

Credit: Employee compensation payable - Wages Payable (Department XX)

Employee Compensation Payable - Wages Payable (Department XX)

Employee Compensation Payable - Wages Payable (Department XX)

Employee Compensation Payable - Wages Payable (

2. Deduction of individual part of social security, provident fund and personal tax

Borrowing: Remuneration payable to employees - wages payable (XX department)

Remuneration payable to employees - wages payable (XX department)

Remuneration payable to employees - wages payable (XX department) <

Remuneration payable to employees - wages payable (Department XX)

Credit: Other payables - Withholding and payment of pension insurance

Other payables- - Withholding and payment of medical insurance

Other payables - Withholding and payment of unemployment insurance

Other payables - Withholding and payment of provident fund

Taxes payable -- Personal Income Tax Payable

3. Receive the notice of social security payment in the next month and transfer the money to the social security account

Borrow: Bank Deposit -- Social Security Account

Credit: Bank Deposit -- Basic Account / General Account

Other Payables -Basic Account / General Account

4. Receive social security receipts

Debit: Employee Compensation Payable - Pension Insurance

Employee Compensation Payable - Medical Insurance

Remuneration payable to employees - unemployment insurance

Remuneration payable to employees - work injury insurance

Remuneration payable to employees - maternity insurance

Remuneration payable to employees - provident fund

Other payables - withholding for pension insurance

Other payables - withholding for medical insurance

Other Payables - Withholding and Contributing to Unemployment Insurance

Other Payables - Withholding and Contributing to Provident Funds

Credits: Bank Deposits - Social Security Accounts

And transfer the social security and provident fund borne by the company to the corresponding costs and expenses

Borrowing: administrative expenses - pension insurance (XX department)

Selling expenses - pension insurance (XX department)

p> Manufacturing overhead - pension insurance (department XX)

Production cost - pension insurance (department XX)

......

Administrative expenses - health insurance (department XX)

Selling expenses - health insurance (department XX)

Manufacturing expenses - health insurance ( Sector XX)

Cost of production - health insurance (Sector XX)

......

Overhead - unemployment insurance (Sector XX)

department)

Selling expenses - unemployment insurance (department XX)

Manufacturing expenses - unemployment insurance (department XX)

Production costs - -Unemployment Insurance (Sector XX)

......

Administrative Expenses - Workers' Compensation Insurance (Sector XX)

Cost of Sales - - Workers' Compensation Insurance (Sector XX)

Manufacturing Costs - Workers' Compensation Insurance (Sector XX)

Production Costs - Workers' Compensation Insurance (Sector XX)

......

Administrative expenses - maternity insurance (department XX)

Selling expenses - maternity insurance (department XX)

...... >>

Question 9: How to make an entry for accruing employees' social security contributions When accruing, debit: Related Expense Accounts - Salary 1035, credit: Tax Payable Touch - Personal Income Tax 5, credit: Other Payables - Payment of Social Security Benefits 30, credit: Employee Payables 1000. Payment, debit: administrative expenses - social security payment 100, debit: tax payable - personal tax 5, debit: other payables - social security payment 30, credit: bank deposits 135. issued, debit: payable to the employee remuneration 1000, credit: cash 1000

For example, the salary 1000 yuan The unit part of the social security 100 yuan, the individual part of the social security 30, personal income tax 5

Question 10: wages and social security how to accrue? How to do accounting entries? Wages and social security related entries can be divided into two steps:

The first step in the provision of wages and social security:

Borrow: administrative expenses / selling costs / manufacturing costs (based on the nature of the employee's work to decide)

Credit: payable employee compensation - wages

Payable employee compensation - social security contributions (the company to pay part of the)

The second step, the issuance of Wages:

Borrow: Employee Compensation Payable - Wages

Credit: Bank Deposits

Taxes Payable - Individual Income Tax Payable

Other Receivables - Social Security Premiums (Individuals Payment)

Payment of Social Security and Individual Taxes: Borrow: Employee Compensation Payable - Social Security Premiums (Company's Payment)

Other Receivables - Social Security Premiums (Company's Payment)

Other Receivables - Social Security Premiums (Company's Payment)

Taxes payable - personal income tax payable

Credit: Bank deposits

The entries when offsetting: Debit: Administrative expenses / selling expenses / manufacturing expenses red

Fush Credit: Employee compensation payable - social security fees red

I hope this helps you!