Social security accounting processing entries

Legal analysis: 1. The salary payable to employees can be accounted for in detail according to salary, employee welfare, social insurance, housing accumulation fund, trade union funds, employee education funds, non-monetary benefits, dismissal benefits and share-based payment.

When we withdraw this month's salary, the accounting entries are:

Debit: management expenses-social security (enterprise part) sales expenses-salary sales expenses-social security (enterprise part) loan: wages payable to employees-wages-social security (enterprise part)

2. The entries of accounting treatment after handling social security in the current month are: Debit: Payables to Employees-Social Security (Enterprise Part) Other Receivables-Social Security (Personal Part) Loan: Bank Deposit.

3. When the salary is paid next month or at the end of the month, the entries are: Debit: Payables-Wages, etc. Loan (paid last month): other receivables-social security (personal part) bank deposit.

Legal basis: Article 7 of People's Republic of China (PRC) Social Insurance Law. The administrative department of social insurance in the State Council is responsible for the national social insurance management, and other relevant departments in the State Council are responsible for the relevant social insurance work within their respective functions and duties. The social insurance administrative department of the local people's government at or above the county level shall be responsible for the social insurance management within its administrative area, and other relevant departments of the local people's government at or above the county level shall be responsible for the relevant social insurance work within their respective functions and duties.