How to deal with the social security payment in the month when the salary of the law firm is paid?

How to deal with the social security payment in the month when the salary of the law firm is paid?

The accounting treatment in the current month is the same as that in the absent month, except that there will be a balance in the withholding account in the wrong month.

Salary entry: Debit: Management fee-social security (this is part of the company's amount)

Other payables-withholding employee social security

(Fill in personal amount)

Loan: bank deposit. Whether it is necessary to make detailed accounting according to the actual situation of your company. Provident fund treatment is the same as above.

When withholding, the withholding amount is included in "Other Payables-Social Security for Withholding Employees", and the provident fund treatment is the same as above.

Is the social security payment paid last month or this month?

Social security payment is the monthly fee paid before 15 every month. According to your payroll, the salary in July will be paid in August, which should be the social security of that month, that is, the salary in July. Your social security in August will be deducted from your August salary paid in September. The social security department deducted it that month. When the work unit pays wages, it can be withheld in the current month or last month, and the unit decides on its own. Units generally increase their staff at the end of the month, declare payment at the beginning of the month, and deduct fees in the middle of the month.

How to deal with the social security payment in the month when the salary of the law firm is paid?