The monthly social security fee is paid in the current month. Do you need to withdraw?

The monthly social security fee is paid in the current month. Do you need to withdraw?

The monthly social security fee is paid in the current month and needs to be accrued.

When social security is paid in the current month, the accrual method is still the same, except that it is paid in the current month instead of next month, and its entry is,

When an enterprise pays social security, it shall make the following entries.

Debit: payable-social insurance premium/provident fund (unit part),

Other receivables (payment)-social insurance premium/provident fund (personal part),

Loan: bank deposit/cash,

When withdrawing social security/provident fund, make the following entries:

Borrow: management fee-social insurance premium/provident fund (unit part),

Loan: payable to employees-social insurance premium/provident fund (unit part).

What is the process of monthly declaration and payment of social insurance?

1. After signing the social security withholding agreement with the corresponding bank, the social security payer can cautiously report to the local tax authorities online;

2. The payer logs into the electronic tax bureau of his own province as an enterprise;

3. Then enter the "Tax Declaration" page, find "Social Security Fee Management" on this page, and click Enter;

4, after entering the "social security fee management" page, according to the page prompts, social security declaration and payment as required.

Social insurance premium declaration items:

1. Name, organization code, address and contact information of the employing unit;

2. Employer's bank, account name and account number;

3, the employer's payment insurance, payment base, rate, payment amount;

4, the staff roster and employee contributions;

5 other matters stipulated by the social insurance agency.

In a payment year, after the initial declaration by the employer, the remaining months can only declare the changes in the matters specified in the preceding paragraph; If there is no change, it may not be declared.