Withdraw five insurances and one gold from the enterprise.

Under the new accounting standards, five insurances and one fund belong to the cash outflow paid by enterprises for employees and are included in the salary payable to employees. The payroll needs to add up the labor costs. Labor cost = salary payable+social security expenses borne by enterprises = paid salary+social security expenses borne by individuals+social security expenses borne by enterprises. Five insurances and one gold should be accrued, and the wages should be recorded together.

I. Accrual entries:

Debit: cost account (amount is labor cost)

Loan: Payable Wages-Wages (amount is Payable Wages)

Loan: wages payable to employees-social security (the amount is part of social security expenses borne by the company), (three-level subjects can be set according to social security details)

Two, carry forward the social security personal burden (i.e., withholding):

Debit: Payable staff salaries-wages (the amount is social security expenses borne by individuals).

Loan: Payable employee's salary-social security (the amount is social security expenses borne by individuals).

Third, pay wages:

Debit: Payable staff salary-salary (amount is actual salary)

Credit: Cash on hand (amount is paid salary)

Fourth, pay social security:

Debit: Payable employee salary-social security (the amount is the sum of company burden and personal burden deducted from salary).

Credit: Cash on hand.

When drawing, the personal burden has been included in the cost account of salary, and the company burden is listed as the cost account separately. When withholding, you don't need other accounts payable and other subjects, you can directly transfer the amount in your salary to social security.

In addition, the amount corresponding to the cost account and social security is included in the manufacturing expenses if it is a production person, the management expenses if it is a factory director, and the sales expenses if it is a sales person.

Under manufacturing expenses, management expenses and sales expenses, you can reset the social security detailed account accounting.