Does social security belong to wages or welfare expenses?

Social security fee is not welfare fee.

Accounting treatment of social insurance premium;

1, enterprise accrual; Borrow: management fee-social insurance fee (details; Five insurances and one gold), loan: other payables (details; Five insurances and one gold);

2. Deduct from the employee's salary; Debit: Payables (Payables and Salaries), Loan: Other Payables (Details; Three insurances and one gold);

3. After receiving the bank receipt from the social security center, borrow: other payables (details; Five insurances and one gold), loan: bank deposit.

Social security is the basic guarantee for future life, not a simple question of how much to invest and enjoy. Because there are too many irresistible factors in life, some people are often sick or seriously ill, so medical insurance is very important to him; Some people live long, so the pension they receive far exceeds their contribution. How to handle social security and what matters should be paid attention to in handling social security have become issues of concern to the people.

According to the document, the insured in the name of individuals should be "individual workers and freelancers who participate in social insurance". In this way, the conditions for participating in the insurance are that, according to the documents, individual workers and freelancers with the ability to work within the working age stipulated by the state. The so-called individual workers refer to the employers and employees of individual industrial and commercial households; Freelancer refers to a person who gets legal remuneration by providing labor services during the period when he has not established labor relations with his unit.

Article 12 of the Social Insurance Law of People's Republic of China (PRC) * * * The employing unit shall pay the basic old-age insurance premium according to the proportion of the total wages of employees stipulated by the state and record it in the basic old-age insurance pooling fund.

Employees shall pay the basic old-age insurance premium in accordance with the proportion of wages stipulated by the state and record it in their personal accounts.

Individual industrial and commercial households without employees, part-time employees who have not participated in the basic old-age insurance in the employing unit and other flexible employees who have participated in the basic old-age insurance shall pay the basic old-age insurance premiums in accordance with state regulations and record them in the basic old-age insurance pooling fund and individual accounts respectively.