How to calculate wages and social security?

Salary accrual: debit: management expenses-salary (total salary), and credit: salary payable to employees-salary. Social security accrual: debit: management expenses-social security (part paid by the company), and credit: salary payable to employees-social security.

First, provide wages.

Salary accrual means that under the condition of paying this month's salary next month, according to the general accounting principles (accrual basis and matching principle), the expenses incurred this month should be regarded as the current expenses, so it is necessary to accrue the wages payable. Salary accrual can be divided into two situations: accrual this month and payment next month, or accrual this month and payment this month. The reason for the accrual is to make accounts through the payroll payable account, because the welfare fee is 14% of the total salary. When handling social security, you need to use the credit line of the payroll account payable, so it will be paid this month.

Second, the function of accrual basis.

Refers to calculation and extraction. According to the specified proportion and the specified radix multiplication calculation extraction, included in an account. It refers to multiplying a specified base (such as the statutory wages paid to employees) by a specified proportion (such as the welfare payable is 65438+ 04% of the wages stipulated by the state), and the process of calculating the welfare payable by this method is the process that should be extracted, and counting it into the welfare payable subject is the explanation of the latter sentence. Under the premise of accrual basis, some expenses that have occurred but have not been actually paid are included in advance, and relevant (reserved and impaired) reserves are accrued according to the provisions of the system, and some accounts payable and other estimated items that meet the accounting system are estimated.

Because enterprise accounting adopts the accrual basis principle, according to the accrual basis, as long as the expenses of this month are received or paid, they will be regarded as the expenses of this month. Since enterprise wages are generally paid next month, that is, wages will not be paid until next month, according to the requirements of accrual basis, in order to accurately calculate the current profit and loss, the advance salary cost has been generated this month. The reason of accrual basis is that enterprises keep accounts on accrual basis, which also reflects the prudence of enterprises. Accrual basis is the accounting basis for determining the current income and expenses, and explains the right to receive funds or the obligation to pay funds.