Job Recruitment Website - Social security inquiry - How to do the accounting entries of withholding social security by the company?
How to do the accounting entries of withholding social security by the company?
Accounting entries of withholding and remitting social security by the company
1, social security deduction in wage payment era:
Debit: payable to employees.
Loan: bank deposit or cash.
Other payables-social security withheld (this is the social security part actually withheld)
2. When the company pays social insurance on behalf of employees:
Debit: Other payables-withholding social security.
Loan: bank deposit or cash on hand.
How to do the accounting entries of wage social security accumulation fund?
I provision of wages, social security and provident fund
Generally, the salary payable table is made according to the attendance sheet and salary system as the basis for salary accrual, and it can also be made with reference to last month's salary in special circumstances.
1, total accrued wages
Debit: management expenses/sales expenses, etc. -Salary
Loan: wages payable to employees.
2. Take back the social security part undertaken by the company.
Debit: management expenses/sales expenses-social security
Loans: Payables-Social Security
3. Withdraw part of the company's provident fund.
Debit: management expenses/sales expenses-provident fund
Loans: Employees Payable-Provident Fund
Second, pay social security provident fund.
Borrow: payable to employees-social security
Employees payable-provident fund
Other receivables-personal social security
Loans: bank deposits
Third, the actual payment of wages.
When actually paying wages, the company will withhold and remit personal social security, provident fund and individual tax.
Debit: Payables-Wages
Loans: bank deposits
Other receivables-personal social security
Other receivables-individual provident fund
Taxes payable-personal income tax
Fourth, pay a tax.
Borrow: Taxes payable-personal income tax
Loans: bank deposits
- Previous article:How to apply for Beijing social security unit
- Next article:How to transfer social security to the hospital? How to deal with it?
- Related articles
- Can my boyfriend use my social security to buy a house in Qingdao? What's the effect on me?
- Shenzhen social security number of subsidies for companies
- I am a foreigner in Yiwu, and I want to pay social security for my children to go to school. Where can I pay social security? Thank you. Thank you if you can help.
- What is the minimum social security standard in Guangzhou?
- Weihai children's medical insurance consultation telephone
- What is the use of the social security card bought by the school?
- The difference between Hefei social security and Lujiang social security
- Social security is the general name of social insurance. Is there an age limit for paying social security?
- Base and proportion of social security contributions in Shanghai in 2022
- Fuzhou personal account balance 1.2 million social security 15 pension?