How to make entries in the return of unemployment insurance money by social security bureau?

Unemployment insurance premium is the main source of unemployment insurance fund. Therefore, urban enterprises and institutions and their employees should pay unemployment insurance premiums in full and on time in accordance with regulations, ensure the fund's ability to pay, effectively protect the basic livelihood of the unemployed and promote re-employment. So how to make accounting entries for the unemployment insurance money returned by the Social Security Bureau? The following is about how to make accounting entries for the unemployment insurance money returned by the Social Security Bureau.

1. Write-off of overpaid wages:

Debit: management fee-salary (red),

Loan: Salary payable to employees (red).

2, rushed back to deduct unemployment benefits:

Debit: Payables (red),

Loan: other receivables-social security (red).

3. When returning employees:

Borrow: other receivables-social security,

Loan: bank deposit.