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How to do the company social security accounting entries?
Social security accounting entries
1. Accounting entries for paying social insurance premiums:
Debit: Payable staff salaries-social insurance premium (unit part)
Other receivables-social insurance premium (personal part)
Loans: bank deposits
2. When drawing:
Borrow: management fee-social insurance fee (unit part)
Loan: wages payable to employees-social insurance premium (unit part)
3. When paying wages:
Debit: Payable-Payable (Payable)
Loan: other receivables-social insurance premium (personal part)
Cash on hand/bank deposit (issued amount)
Accounting content of other receivables
Other receivables refer to all kinds of receivables and temporary payments except notes receivable, accounts receivable, prepayments, dividends receivable and interest receivable.
Its main contents include all kinds of claims receivable and fines, such as claims collected from relevant insurance companies due to unexpected losses of enterprise property. Rent receivable for the rental package; Various prepayments that should be collected from employees, such as utilities paid for employees and medical expenses that should be borne by employees; Pay a deposit, such as a deposit for renting a package; Other receivables and temporary payments.
Other receivables are asset subjects, with an increase in debit indicating an increase in assets and an increase in credit indicating a decrease in assets.
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