What should I do if the social security bank automatically deducts more money?

You log on to the local social security website to check whether there is any arrears. If there is arrears, consult the Social Security Bureau on how to deal with it. Social Security Bureau Tel: 12333.

According to the "Notice on Adjusting the Method of Calculating Individual Income Tax for Individuals Obtaining Annual One-time Bonuses" issued by State Taxation Administration of The People's Republic of China, taxpayers obtain annual one-time bonuses, which are calculated and paid as one month's wages and salaries respectively, and are withheld and remitted by withholding agents at the time of payment.

The applicable formula is:

Taxable amount = employee's one-time bonus in the current month × applicable tax rate-quick deduction.

Therefore, the enterprise has deducted the employee's social security, and the entry when deducting the social security fee is:

When the overpaid social security fee is returned to the employee from the salary,

Debit: Payable-Payable (Payable)

Loan: Other Receivables (Payment)-Social Security (Personal Part) (Red) (Refund)

Other receivables (payment)-social security (personal part) (black) (normal deduction)

Taxes payable-personal income tax payable

Cash on hand (bank deposit)

When you get paid

Debit: management expenses and other subjects-salary (payable)

Loans: Payables-Payables (Payables)

Personal social security payment process:

1, social security as a freelancer (pension+medical care).

2. Insurance conditions: urban hukou or rural hukou.

3. Handling place: local community street social security service points, or district and county social security bureaus (labor and social security bureaus).

4. Basic information on how individuals pay social security: household registration book, ID card and photocopy, and two 1 inch photos.

5. Payment standard: based on the local social wage in the previous year, the proportion of pension payment is 20%, and that of medical care is about 9%. At present, 80% and 100% are still available.

Individuals pay social security in two forms.

1, paid by the company.

Explain that units and individuals pay the same fee according to the proportion of * * * *, and the individual part pays the old-age insurance according to 8% of the average salary of the individual in the previous year, 2% pays the medical insurance, and 0.5- 1% pays the unemployment insurance;

2 individuals pay social insurance for flexible employees.

Explain that according to the prescribed payment base and proportion, local regulations are different. Endowment insurance is generally paid at the rate of 18-28%, and medical insurance is generally paid at the rate of 6- 10% of the local average wage level in the previous year.