How to make social security personal accounting entries?

1, when the unit pays the housing provident fund to the relevant institutions, the accounting entries are:

Borrow: Payable staff wages-housing accumulation fund (unit burden)

Other payables-housing accumulation fund (personal burden)

Loans: bank deposits

2. When calculating the housing accumulation fund that the enterprise should bear, the accounting entries are:

Borrowing: production cost, manufacturing cost, management cost, sales cost, etc.

Loan: wages payable to employees-housing accumulation fund (unit burden)

3, according to the provisions of the deduction from the employee's personal salary should bear the housing provident fund, accounting entries for:

Debit: Payable to employees-wages, bonuses and allowances.

Loan: other payables-housing accumulation fund (personal burden)

Legal basis:

People's Republic of China (PRC) accounting law

Article 8 The State practices a unified accounting system. The unified national accounting system shall be formulated and promulgated by the financial department of the State Council in accordance with this Law.

The relevant departments of the State Council may, in accordance with this Law and the unified national accounting system, formulate specific measures or supplementary provisions for implementing the unified national accounting system in industries with special requirements for accounting and accounting supervision, and submit them to the financial department of the State Council for examination and approval.

The General Logistics Department of the People's Liberation Army of China may, in accordance with this Law and the unified national accounting system, formulate specific measures for the army to implement the unified national accounting system and report them to the financial department of the State Council for the record.

Article 13 Accounting vouchers, account books, financial accounting reports and other accounting materials must conform to the provisions of the unified national accounting system.

If an electronic computer is used for accounting, its software and the accounting vouchers, account books, financial accounting reports and other accounting materials generated by it must also conform to the provisions of the unified national accounting system.

No unit or individual may forge or alter accounting vouchers, accounting books and other accounting materials and provide false financial and accounting reports.