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How to write social security payment voucher
I. Accounting entries of bank payment vouchers for medical insurance premiums and social insurance premiums:
1. When the salary is accrued:
Borrow: indirect expenses-wages, etc.
Loan: wages payable to employees.
2. When paying wages:
Debit: payable to employees.
Loans: bank deposits
Taxes payable-personal income tax
Other receivables-personal social security
3. When paying social insurance:
Borrow: management fee-social security fee
Other receivables-personal social security
Loans: bank deposits
Further reading: How to buy insurance, which is good, and teach you how to avoid these "pits" of insurance.
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