Does the social insurance premium borne by individuals need to be accrued? How to make an account?

Social security is the abbreviation of social insurance, including endowment insurance, medical insurance, work injury insurance, unemployment insurance and maternity insurance, which are generally paid by employers and employees themselves. So does the social security premium borne by individuals need to be accrued? How to make an account?

Should personal social security be accrued?

Social security includes endowment insurance, medical insurance, industrial injury insurance, unemployment insurance and maternity insurance, and personal social security needs to be accrued. Social insurance cannot be accrued before it is processed. The proportion of "five insurances and one gold" varies with local policies. The part that the enterprise should pay according to the proportion stipulated by the labor and social security department can be included in the "management fee".

How to account for the social insurance premiums borne by individuals?

1. Accrual entries

Debit: overhead-salary

Sales expenses-salary

Production cost-labor cost

Manufacturing cost-labor cost

Construction in progress-wages, etc.

Loan: wages payable to employees.

2. Accounting entries for payment of wages

Debit: Payables-Wages

Loan: other payables-withholding personal five insurances and one gold.

Taxes payable-withholding personal income tax

bank deposit

3. Payment of social security accounting entries

Debit: Payable wages of employees-details of five insurances and one fund (the unit undertakes the part)

Other payables-pay five insurances and one gold on behalf of the insured individual (personal burden)

Loans: bank deposits

Social security returns related accounting entries.

Debit: management fee-unit social security fee debit red letter

Creditor: Payable Employee Wages-Unit Social Security Expenses Credit Red Letter

Debit: Payable Employee Wages-Unit Social Security Expense Debit Red Letter

Debit: blue bank deposit debit.

Some units directly write the following items:

Debit: bank deposit

Loans: other income

Is social security due this month or next month?

What's the difference between social security and five insurances and one gold?

1, the difference between concepts

Social security is the abbreviation of social insurance, including endowment insurance, maternity insurance, work injury insurance, medical insurance and unemployment insurance. Five insurances and one gold include endowment insurance, maternity insurance, industrial injury insurance, medical insurance, unemployment insurance and housing accumulation fund.

2, the scope is different

Social security only includes five types of insurance, such as endowment insurance and maternity insurance, but five insurances and one fund also include housing accumulation fund, that is, five insurances and one fund include social security.

To sum up, the difference between social security and five insurances and one gold is that there is one less five insurances and one gold.

The function of social security card

1, personal social security related information records, you can query personal pension, maternity, work injury, medical care and unemployment insurance payment;

2 to handle social security affairs such as pension, maternity, work injury, medical care and unemployment;

3. Go to the hospital to see a doctor and buy medicine at a pharmacy;

4. Query the total amount of endowment insurance and medical insurance;