How to do social security remittance?

Question 1: How to declare social security remittance online A. Scope of social insurance premium remittance

The scope of social insurance premium remittance refers to the various types of employers within the scope of the "Implementation Measures for the Management of Social Insurance Premiums Collection in Jinhua Municipal District" (Jinzheng Fa [2005] No. 104), which refers to the implementation of the social security premiums in the urban area in the year of 2008, i.e., the implementation of the social insurance premiums in the urban area. The online declaration of enterprises that implement the "five-fee combined collection" method in 2008 in the urban area. Social insurance premiums paid by the unit and individual payment of all social security agencies to send the number of levies payers are not included in the scope of the remittance.

Second, the social insurance premiums remittance time requirements

(a) the tax (fees) should be in February 1 to May 30, 2009 through the Internet (Jinhua Finance and Taxation Network jhcs.gov) social insurance premiums remittance system, to the competent local tax authorities to declare the "Jinhua City, 2008 Annual Social Insurance Premiums Remittance Table" and "list of deductions" relevant content, and to the competent local tax department. You are fully responsible for the truthfulness and accuracy of the declaration. You should print out the paper declaration form of social insurance premiums and report it to the competent local tax department after binding it together with the file of tax collection and management.

(b) For the remittance of social insurance premiums that should be paid by self-declaration, on June 15, 2009, the local tax department will unify the withholding of payment to the taxpayers' commissioned payment account, and the taxpayers will be requested to deposit the full amount of payment to be made to the commissioned account, and if the withholding is unsuccessful due to the insufficient balance, the late fee will be added in accordance with the regulations.

(C) The branch offices in July 31, 2009 to do a good job in the remittance statement summary and summarize the work. The summary of the work should include the basic situation of the remittance work, the distribution of the structure of the fee sources, changes in the increase or decrease and the reasons, experience in the management of social insurance premiums, problems and suggestions.

(d) For taxpayers who have overpaid social insurance premiums during the year, they can apply to the competent local tax authorities for refund procedures after the declaration of liquidation.

Third, the relevant policy issues

(a) on the temporary floating enterprise social insurance premium contribution ratio

According to the Zhejiang Provincial Department of Labor and Social Security, the Provincial Department of Finance, Provincial Bureau of Local Taxation, "on the temporary floating enterprise social insurance premium contribution ratio notice" (ZheJiangliaoSocial Lao [2008] No. 125), the proportion of enterprise social insurance premium payment temporary Downward fluctuation, downward fluctuation standard is equivalent to the amount of each social insurance premium unit co-ordination to pay part of the fee for one month, the unit co-ordination of the November 2008 (genus period) of the contributions payable, deemed to be the whole year of 2008 downward fluctuation in the proportion of the contribution of the reduced levy, therefore, the actual remittance period of the 2008 year for the 11-month (excluding November 2008, the same below) of the social insurance premiums payable. The total wages, social insurance premiums payable, paid and remitted and refundable in the remittance period reported by the contributors are all the relevant data for the 11 months of 2008. If the total salary of November 2008 declared by the contributors themselves exceeds the average monthly amount of the whole year without any justifiable reason or differs greatly from the total salary and wages declared by the whole staff of individual income tax, it will be included in the scope of key review or audit.

(B) On the basis of billing

The basis of billing should be calculated in strict accordance with the provisions of the "Implementation Measures for the Management of Social Insurance Premium Collection in Jinhua Municipal District" (Jinzheng Fa [2005] No. 104).

1, work-related injury insurance premiums according to the "Jinhua City People *** Notice on Comprehensively Promoting Work-Related Injury Insurance in Urban Areas and Strengthening the Administration of Social Insurance Premiums" (Jinzheng Fa [2007] No. 72) document, must be based on the total wages of all the employees of the unit as the basis for calculation of work-related injury insurance premiums, to achieve the full coverage of work-related injury insurance.

2. Under the premise of full participation, if the contribution base of an employer exceeds three times the average salary of the employees of a municipal enterprise (i.e., the average annual salary of the employees of the employer exceeds 49,500 yuan), the amount of the excess is allowed to be deducted when determining the basis for calculation of the contributions.

Question 2: What is the accounting entry to make up for the social security contributions in the annual remittance of social security? Borrow: other accounts payable

Credit: bank deposits

Question 3: How to declare the remittance? Usually declared is to enter the online tax declaration, then the remittance is also a Fo's, belonging to the period is 2010 13 months, there is a form, fill in the declaration can be. The specific declaration process, you have to fill in the process to be able to say that understand.

Question 4: How to adjust the remittance salary? 2000 * number * 12 Not more than do not have to adjust the excess according to the excess part of the increase can be

Question 5: social security contributions to the remittance of what is going on? I'm not sure how to deal with it. Seek help from the gods The remittance is derived from tax terminology, but with the increase in social security payment clearance. Many places will be the human resources and social security bureau to check whether the enterprise in accordance with the employee's real wages to pay social security is also known as the remittance of the liquidation. This has increased the operating costs of enterprises, so some enterprises have begun to carry out reasonable planning. I have a friend who is a human resource person and they seem to have asked Yantai Bangmang manpower to plan for this.

Question six: social security remittance of the previous year's participation rate how to determine The situation is different in each region, you can go to the local social security bureau to consult, or call the labor security phone 12333.

Question seven: social security premiums across the remittance to be adjusted Yes

Question eight: remittance of the remittance of the full amount of the old age pension can be deducted pre-tax 5 points 1, the enterprise income tax remittance

The basic pension insurance premiums for employees (the part borne by the unit) can be fully deducted before tax, and the supplementary pension insurance premiums can be deducted before tax according to the part of the number of contributions not exceeding 5%.

2. The pension insurance premiums paid by individuals can be fully deducted before tax when calculating personal income tax.

Question 9: About wages and income tax remittance 1. Is the amount in the account filled in the credit cumulative amount of payable salary?

Answer: No, it is not. As you said, there are many sub-accounts under the payable salary, so the amount should be the credit cumulative amount of the sub-account "Salary and Wages" under the payable salary.

2. Is the tax amount the total amount of income declared in the monthly income tax return for 11 months or the total amount of salary actually paid in 11 months

Answer: No. From the accrual point of view, it is not the total amount of income declared in the monthly income tax return for 11 months. From the accrual point of view, regardless of whether the salary is paid in the month or every other month, the salary should always be 12 months, so the tax amount should also be 12 months.

3, because there are a lot of secondary accounts payable to employees, in addition to the wages accrued to the employee (which includes personal income tax, personal social security and personal provident fund), as well as social security paid by the unit, the unit's contribution to the provident fund, non-monetary benefits, and so on, may I ask the amount of the account should be filled in which is the amount of the account should be filled in?

Answer: In income tax clearance, salary, social security, provident fund, welfare expenses are filled in by items, which correspond to the amount of each account. When filling out the "wages and salaries", you should fill out the "to the employee's wages (including personal income tax, personal social security and personal provident fund)". Because the personal part here are withholding, fill in the figures should be filled in the accruals.

4, the amount of tax is not filled to the employee's salary minus personal income tax, social security and provident fund of the actual number of wages paid, in fact, is the total amount of income of the monthly declaration of personal income tax is?

Answer: The actual amount of salary paid to the employee after deducting personal income tax, social security and provident fund is not the total amount of income declared in the monthly personal income tax. The tax amount should be filled in is the salary accrued to the employee.

5, then either personal payment or counted in the unit to pay the social security and provident fund how to reflect in the table?

Answer: The social security and provident fund paid by the individual is a withholding, the actual cost has been included in the wages and salaries, so this part does not need to fill in the table, he actually has been included in the wages and salaries. The social security and provident fund paid by the unit is a unit cost, this part of the liquidation form is required to fill in.

Question 10: Income tax remittance of social security contributions Even if you are now supplementing the bookkeeping, you can not do the 2013 remittance of tax reduction.

Now can only be based on the 2013 2014 two years of corporate income tax rate consistency, you are allowed to charge the 2013 social security costs in 2014, and do not make adjustments.

So that's all that's left for 2013. booking a credit in 2014 against the current year's costs and expenses as of the end of 2014 has the same effect.

The only thing is that it just doesn't fit the accrual system anymore.