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How to do the voucher of wage social security accumulation fund?

1. According to the salaries of employees in the corresponding departments, relevant expenses are included. Loan: Payable staff salaries-when paying wages: Borrow: Payable staff salaries-wages (paid wages) Loan: Taxes payable in cash on hand-personal income tax.

2. Accrual: The borrower shall calculate the relevant expenses according to the social security of the corresponding department, and also borrow: wages payable to employees-(individual contributions) loan: wages payable to employees-social security (company contributions) other payables-social security (individual contributions) payment: debit: wages payable to employees-social security (company contributions) other payables-social security (individual contributions) loan: bank cash.

3. The borrower shall include the relevant expenses of the personnel accumulation fund according to the corresponding departments. Loans: payables-when housing provident fund is deposited: loans: payables-housing provident fund loans: cash on hand and bank deposits.

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