Accounting entries to make up for previous unpaid social security contributions

The accounting entries to make up for previous unpaid social security contributions are as follows:

1. When the enterprise pays back the social security contributions, it borrows: payable employees' remuneration - social security contributions, other receivables - social security contributions, and credits: bank deposits;

2. When the enterprise accrues for the back-paid social security contributions, it borrows: administrative expenses and so on, and credits: payable employees' remuneration - wages payable employees' remuneration - social security contributions;

3. When the enterprise issues When wages are paid, debit: payable employee compensation - wages, credit: other receivables - social security fees, bank deposits.

Employer to pay the social security process:

1, first open the enterprise social security account, the enterprise's jurisdiction of the labor security department to prepare the information;

2, and then has been in the social security before the social security of the employee's social security relationship to the enterprise social security account;

3, in the social security contributions in the first month in the social security print payment details;

4, to the enterprise account bank for the same city entrusted withholding social security procedures;

5, and then only need to submit to the social security each month to increase or decrease the number of participants form.

Payment of social security in the following ways:

1. Enrollment as a flexible employment. Flexible employment does not have a stable job or workplace, so it is not good to determine exactly what the monthly salary income is if it is used as the base, so you can only use the contribution base announced by the local social security department as the contribution base, and choose independently between the lower limit and the upper limit of the contribution.

2. Enroll as a resident. The social security system for residents is called the basic insurance for urban and rural residents, and the same basic pension insurance and medical insurance can only be paid, and must be enrolled in the place of household registration. The contribution fees for urban and rural residents' basic insurance are relatively low, and the protection is also relatively low. Contributions are generally made on an annual basis, and each region has a number of brackets to choose from, such as 300, 500 or 1,500 yuan. It is worth noting that different regions and different contribution brackets receive different pensions.

Company social security payment

Legal basis: "The People's Republic of China*** and the State Social Insurance Law" Article 2

The State establishes a social insurance system of basic old-age pension insurance, basic medical insurance, industrial injury insurance, unemployment insurance, maternity insurance and other social insurance systems to ensure that the citizens in old age, illness, industrial injury, unemployment, maternity and other circumstances. The State establishes social insurance systems such as basic pension insurance, medical insurance, work injury insurance, unemployment insurance and maternity insurance to safeguard the right of citizens to receive material assistance from the State and society in old age, sickness, work injury, unemployment and childbirth, in accordance with the law.

Article 12

Employers shall pay basic pension insurance premiums in accordance with the proportion of the total wages of the employees of the organization as prescribed by the State, which shall be credited to the Basic Pension Insurance Coordination Fund. Employees shall pay basic pension insurance premiums in accordance with the proportion of their own wages prescribed by the State and credited to their individual accounts.

Article 16

Individuals who have participated in basic old-age insurance shall receive a basic pension on a monthly basis if they have accumulated fifteen years of contributions by the time they reach the legal retirement age.

Individuals who have participated in basic old-age insurance and have made contributions for less than fifteen years when they reach the legal retirement age may make contributions until they reach fifteen years and receive the basic pension on a monthly basis; they may also be transferred to the new type of rural social old-age insurance or the urban residents' social old-age insurance, and shall enjoy the corresponding old-age insurance treatment in accordance with the provisions of the State Council.