Excuse me, when is the social security accrued?

Accounting entries of social security reserve

1, salary distribution

Borrow: xx expenses (management/sales, etc. )

Loan: wages payable to employees.

2. Providing social security (enterprise part)

Borrow: xx expenses (management/sales, etc. )

Loans: Payables-Social Security

3. When you get paid next month.

Debit: Payables-Wages

Loan: Other payables (personal part)

Taxes payable-personal income tax payable

Cash on hand/bank deposit

4. Give it to Du Bao

Debit: Employees Payable-Social Security (Enterprise Part)

Other payables (personal part)

Credit: cash on hand/bank deposit.

5. Pay personal income tax

Borrow: taxes payable-personal income tax payable

Loans: bank deposits

Social security cannot be accrued first and then processed, and the proportion of "five insurances and one gold" varies from place to place. The proportion paid by the enterprise to the labor and social security department can be included in the "management fee". Let's take a quiz before studying. Click to test whether I am suitable for accounting.

Learn accounting can find a constant enterprise education. The teachers of Hengenterprise Education have worked in accounting firms for many years and are familiar with overall accounting, national tax laws and regulations, and economic regulations. During my work, I was responsible for enterprise tax accounting and internal accounting treatment, annual audit, enterprise income tax settlement, financial consultation, etc. To help students learn knowledge useful for textual research and record.