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How to make accounting entries for wages, social security and provident fund?
A company's social security and provident fund entry is generally divided into three steps.
1. When an enterprise withdraws social security and provident fund, it shall make the following entries.
Borrow: management expenses-salary/social insurance premium/provident fund (unit part)
Loan: Payable salary-salary/social insurance premium/provident fund (unit part).
2. When the salary is actually paid, the individual's share will be deducted.
Debit: payable-salary (payable),
Loan: other receivables (funds)-social insurance premium/provident fund (personal part),
Bank deposit/cash (actual amount).
3. When the enterprise actually pays social security and provident fund,
Debit: Payables-social insurance premium/provident fund (unit part),
Other receivables (funds)-social insurance premium/provident fund (personal part),
Loan: bank deposit/cash.
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