Job Recruitment Website - Social security inquiry - How to deal with withholding endowment insurance?
How to deal with withholding endowment insurance?
1. When an enterprise pays social security fees, it shall make the following entries.
Debit: Payable staff salary-social insurance premium (unit part),
Other receivables (payment)-social insurance premium (personal part),
Loans: bank deposits, etc.
2 social security should be timed, accounting entries are:
Borrow: management fee-social insurance fee (unit part),
Loan: wages payable to employees-social insurance premium (unit part).
3. When you get paid,
Debit: payable-salary (payable),
Loan: other receivables (funds)-social insurance premium (personal part),
Bank: bank deposits, etc. (actually issued).
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