Job Recruitment Website - Social security inquiry - How do social security individual companies handle accounting?
How do social security individual companies handle accounting?
1. Accounting treatment of current payment
Borrow: management fee-endowment insurance premium (note: unit burden)
Other receivables-endowment insurance premium (note: personal burden)
Loans: bank deposits
2. When paying wages, the part paid by the unit shall be recovered and deducted from the wages of employees for accounting treatment.
Debit: payable to employees.
Loans: other receivables-endowment insurance premium
3. If there is no payment in the current period.
(1) Current accounting treatment
Borrow: management fee-endowment insurance premium
Loan: other payables-endowment insurance premium
(2) When paying wages, the part that individuals should pay should be deducted.
Debit: payable to employees.
Loan: other payables-endowment insurance premium
4. In the future, the accounting treatment of enterprise withholding pension will be handed over to the labor and social security department.
Borrow: other payables-endowment insurance premium
Loans: bank deposits
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