I would like to ask how to make accounting entries for all kinds of employee medical insurance and endowment insurance paid by the company.

Insurance Bian Xiao helps you answer, and more questions can be answered online.

The accounting entries of pension, unemployment, work injury and medical insurance paid by the company for employees are as follows:

1. Extract the social security fund of the company.

Borrow: management fee-social security fund-endowment insurance fund

Debit: management expenses-social security-unemployment insurance.

Borrow: management fee-social security fund-industrial injury insurance fund

Debit: management fee-social security-medical insurance.

Debit: management fee-social security fund-maternity insurance fund

Borrow: management fee-social security fund-housing accumulation fund

Loan: wages payable to employees-social security paid by the company.

At the same time, do a good job of personal part

Debit: Payables-Withholding Personal Social Security-Endowment Insurance

Payables-Withholding Personal Social Security-Unemployment Insurance

Payables-Withholding Personal Social Insurance-Medical Insurance

Payables-Withholding Personal Social Security-Housing Provident Fund

Loan: other payables-withholding personal social security-endowment insurance.

Other payables-withholding personal social security-unemployment insurance.

Other payables-withholding personal social security medical insurance premium

Other payables-withholding individual social security housing provident fund

2. When making payment:

Borrow: wages payable to employees-social security paid by the company.

Other payables-withholding personal social security-endowment insurance

Other payables-withholding personal social security-unemployment insurance.

Other payables-withholding personal social security medical insurance premium

Other payables-withholding individual social security housing provident fund

Loans: bank deposits, etc.

3. Pay wages:

Debit: other receivables-withholding personal social security-name (the personal part of five insurances and one gold paid by the enterprise has been negatively listed in the payroll for those who quit early but have no salary or insufficient deduction next month).

Debit: Payables-Wages

Loan: Payable-Withholding Personal Social Security-Endowment Insurance.

Payables-Withholding Personal Social Security-Unemployment Insurance

Payables-Withholding Personal Social Insurance-Medical Insurance

Payables-Withholding Personal Social Security-Housing Provident Fund

4. When paying wages:

Borrow: management fees, costs, etc.

Loans: Payables-Wages

5. When withdrawing the withheld personal social security (when transferring to social security)

Borrow: cash

Loan: Other Receivables-Personal Social Security Withholding-Name

Do it at the same time (if the personal part of withholding five insurances and one gold is not reflected in the payroll, make this entry, otherwise there will be a debit balance in the salary payable to employees, and if the personal part of withholding five insurances and one gold is already reflected in the payroll, do not make this entry).

Debit: Payables-Wages

Loan: Payable-Withholding Personal Social Security-Endowment Insurance.

Payables-Withholding Personal Social Security-Unemployment Insurance

Payables-Withholding Personal Social Insurance-Medical Insurance

Payables-Withholding Personal Social Security-Housing Provident Fund