How to do the entries of employee compensation-social insurance and welfare expenses?

1, and the medical insurance premium is charged in the subject of "management expense-labor insurance premium".

2. Salary

(1) When extracting

Debit: overhead-salary

Loan: Payable wages

(2) At the time of issuance

Borrow: Payable wages.

Loan: Taxes payable-personal income tax

Loan: other payables-withholding personal social security

Credit: cash

3. Welfare and health care expenses

(1) You can extract it or not. If it is not extracted, the welfare expenses will be directly included in the "management expenses-welfare expenses" subject.

(2) If you extract

When extracting

Borrow: management fee-welfare fee

Loan: welfare funds payable

Expenditure time

Debit: welfare fund payable

Credit: cash

4. Social security

(1) unit burden, when extracting

Borrow: management fee-labor insurance fee

Loan: other payables-social security undertaken by the unit

(2) Personal burden is deducted in the wage era.

(3) At the time of payment

Debit: other payables-withholding personal social security

Borrow: other payables-social security undertaken by the unit

Loans: bank deposits