Accounting treatment of social security refund

Work-related injury insurance returned by social security. Credit other receivables when receiving returns -XX Insurance Company.

1, if social insurance is returned to the unit:

Borrow: bank deposits, etc. (or cash on hand)

Loan: management fee-social insurance fee

or

Borrow: bank deposits, etc.

Debit: management fee-social insurance fee (red)

2. If social insurance is returned to the individual:

(1) After receiving the social insurance premium,

Debit: bank deposit

Loans: other payables-social insurance

(2) When the unit pays the individual

Debit: other payables-social insurance

Credit: cash

Other accounting entries about social security:

1, social security refund as an entry

The accounting entries made every month are: debit: management fee, loan: bank deposit, and whether it is reversed when returning, that is, debit: bank deposit, loan: management fee?

What entries to make when paying the social security fund, and it is ok to refund the account as a negative debit.

2, pay social security return accounting entries:

Make the opposite entry, and the other way around. Original borrowing: management fee-social insurance fee, loan: bank deposit, reverse borrowing: bank deposit, loan:

Management fee-social security fee.

3. Accounting entry for returning social insurance premiums: This accounting entry is divided into two situations:

The first kind of refund is that the enterprise pays the social security fund, which is recorded in the subjects such as "management expenses" in that year; Last year, the "previous year's profit and loss adjustment" was credited, and then the "profit distribution" account was carried forward.

The second kind of refund is that the individual pays the social security fund, and then credits "other payables-individual pays the social security fund".

4. Accounting entry for returning overpaid social security expenses to employees: this entry is used to offset overpaid social security expenses and distribute them to employees when wages are accrued.