How to keep accounts when the company receives employee maternity allowance?

1. After receiving the maternity allowance 10000, the accounting treatment is as follows:

Debit: bank deposit 10000

Loan: other payables-maternity allowance for employees 10000.

2. When the allowance belonging to employees is paid to employees in 2000, the accounting treatment is as follows:

Debit: other payables-employee maternity allowance 2000.

Loan: Bank deposit 2000.

3, the unit 8000 part of the retained subsidies, accounting treatment is as follows:

Borrow: Other payables-maternity allowance for employees is 8000 yuan.

Loan: Non-operating income is 8,000 yuan.

Extended data

China's maternity allowance payment methods and payment standards are divided into two situations:

First, in areas where social pooling of maternity insurance is implemented, the payment standard is paid according to the average monthly salary of employees in the previous year, and the period is not less than 98 days;

Second, in areas where maternity insurance does not implement social co-ordination, maternity allowance is paid by enterprises or units. The standard is the basic salary and price subsidy for female employees before childbirth, and the term is generally 98 days. In some areas, professional women who marry late and have children late are encouraged to extend the period of maternity allowance appropriately. Other regions give one-time subsidies to the spouses of male employees who participate in maternity insurance.

References:

Baidu Encyclopedia: Maternity Allowance