Personal affiliation only pays social security and does not pay wages. How to do the payroll?

If employee social security is 200 yuan

When the company pays social insurance:

Debit: management expenses/sales expenses-social security details such as pension 5000 (borne by the company)

Other receivables-social security 5000 (personal commitment

Loan: bank deposit-10000

When deducting the employee's salary:

Debit: Payable-Payable? 300000

Loan: Other receivables-Social Security 4800 (borne by individuals)

Bank deposit 295200

After receiving 200 yuan social security cash paid by non-employees of the company:

Debit: Cash on hand 200

Loans: Other Receivables-Social Security 200

Set details of other receivables, and offset other receivables when receiving social security from non-employees of the company.

Affiliate: Affiliate refers to an entity with independent legal personality, which is generally understood as an act that a unit or individual uses the name or qualification of other units to engage in production and business activities in the name of an affiliated party and pay a certain fee to the affiliated party.

Social security affiliation refers to the illegal behavior that the company does not pay social security for it for personal reasons (freelancer, no unit, etc.). ) and want to buy social security, let an institution (a company specializing in social security) handle social security on its behalf and buy social security in a subsidiary. According to the relevant provisions of China's labor law and social insurance, employers should pay social insurance for employees after establishing labor relations with them. The so-called "affiliated units" do not have labor relations with individuals without units, and they are suspected of forging labor relations, which endangers the security of social security funds to some extent.

By participating in insurance, not only some seriously ill patients and unemployed people can enjoy social insurance benefits, but also damage the legitimate rights and interests of the majority of insured people and endanger the security of social security funds; It also led to the phenomenon of working in different places and participating in insurance in Shenzhen, and the pressure of payment in the later period of pension funds was great. Some affiliated companies also take advantage of the fact that affiliated personnel don't understand social security policies and increase the social security fees that should be paid every month. In addition to earning affiliated fees, they also earn the difference in social security fees paid by affiliated personnel every month.