Buy social security for employees, how to deal with the account, and the insurance should be allocated to the relevant expenses.

The unit pays social security fees for employees and deducts social security from employees' wages to cope with employees' wages-social security accounting.

1. Social security, that is, social insurance premium, refers to a non-profit social security system with income redistribution function, in which the state participates, with the purpose of preventing and forcing most members of society to participate. The current social security mainly includes pension, medical care, work injury, unemployment and maternity. Social insurance premiums are divided into two parts: individual payment and enterprise overall planning.

Second, the salary payable to employees refers to the expenses paid by the enterprise in accordance with the relevant regulations, such as wages, bonuses, allowances, subsidies, employee welfare expenses, social insurance premiums, housing accumulation fund, trade union funds, employee education funds, compensation for the termination of employee labor relations, non-monetary benefits and other expenses related to obtaining services provided by employees.

Three, social security accounting accounting entries:

1, accrued unit burden part

Debit: Cost-related subjects (determined by the beneficiary's department)

Loans: Payables-Social Security

2. Deduct personal burden from salary.

Debit: Payables-Wages

Loans: Payables-Social Security

3, pay social security (including unit burden and personal burden)

Debit: Payables-Social Security

Loans: bank deposits

Further reading: How to buy insurance, which is good, and teach you how to avoid these "pits" of insurance.