How to do social security vouchers?

The personal part and the company part should be done separately.

When paying:

Debit: Payable staff salaries-social insurance premium (unit part)

Other receivables-social insurance premium (personal part)

Loans: bank deposits

Accrual time

Borrow: management fee-social insurance fee (unit part)

Loan: wages payable to employees-social insurance premium (unit part)

Extended data 1. If an individual bears part of the insurance and the company pays, the relevant accounting treatment is as follows:

Borrow: other receivables-labor insurance

Loan: cash (or bank deposit)

Insurance to compensate for personal burden:

Borrow: cash

Loans: other receivables-labor insurance

2. Pay the insurance burden of the unit in the previous year.

Debit: profit distribution-undistributed profit

Loans: bank deposits

Or:

Debit: previous year's profit and loss adjustment

Loan: bank deposit (or cash)

Debit: profit distribution-undistributed profit

Credit: adjustment of profit and loss in previous years