Accounting treatment of receiving maternity allowance

Accounting treatment of the difference of maternity allowance for employees;

1. When the salary is accrued,

Borrow: management fee

Credit: Payables-Wages;

2. When you get paid,

Debit: Payables-Wages

Loans: bank deposits,

3. When receiving the maternity allowance returned by the Social Security Bureau,

Debit: bank deposit

Loan: management fee;

4. If you receive the returned allowance, you need to pay it to the employee.

Debit: bank deposit,

Loans: other payables, taxes payable-personal income tax payable.

Calculation formula: As maternity allowance is paid according to the number of days of maternity leave, in the calculation process, the average monthly payment salary of the unit must be converted into a daily standard and then multiplied by the number of days. However, the maternity allowance is calculated on the basis of 30 days; For monthly salary, the daily salary is usually 2 1.75 days (paid days).

Accounting treatment of the difference of maternity allowance for employees;

1. When the salary is accrued,

Borrow: management fee

Credit: Payables-Wages;

2. When you get paid,

Debit: Payables-Wages

Loans: bank deposits,

3. When receiving the maternity allowance returned by the Social Security Bureau,

Debit: bank deposit

Loan: management fee;

4. If you receive the returned allowance, you need to pay it to the employee.

Debit: bank deposit,

Loans: other payables, taxes payable-personal income tax payable.

Calculation formula: As maternity allowance is paid according to the number of days of maternity leave, in the calculation process, the average monthly payment salary of the unit must be converted into a daily standard and then multiplied by the number of days. However, the maternity allowance is calculated on the basis of 30 days; For monthly salary, the daily salary is usually 2 1.75 days (paid days).