How do human resources service companies pay social security and provident fund?

Loan: other payables-payment of social security

Debit: main business income

Loan: Taxes payable-VAT payable

When paying social security fees

Debit: Other payables-payment of social security fees.

Loan: bank deposits are taxed at the end of the month.

Borrow: Taxes payable-VAT payable

Loans: bank deposits

The sales amount of extended materials is the total price and extra expenses obtained, less the wages paid to the employees of the entrusting unit and the social insurance and housing accumulation fund paid by the agent, and the applicable tax rate is 6%.

Taking the total price and extra expenses as the sales amount, deducting the wages paid to the employees of the entrusting unit and the social insurance and housing accumulation fund paid by the agent, you can choose to apply the simple tax calculation method and pay the value-added tax at the tax rate of 5%.

Baidu Encyclopedia-Unpaid VAT