What subjects does the social security paid by the unit include?

Social security paid by the company refers to social integration, which is what we often say. Social security costs are not borne by our company, but are shared with employees. This cost will also be reflected when the salary is accrued. What subjects are included in the social security paid by the company? The social security paid by the company includes the company and employees, and is included in the payroll account payable to employees. What subjects are included in the social security paid by the company?

The social insurance premiums paid by the company for employees need to be collected and accounted for through the payroll accounts payable to employees.

Employee social security accounting entries:

Accounting entries for paying social insurance premiums:

Debit: payables-social insurance premium (unit part), other payables-social insurance premium (individual part);

Loan: bank deposit.

Cumulative time:

Borrow: management fee-social insurance fee (unit part)

Loan: wages payable to employees-social insurance premium (unit part)

When paying wages:

Debit: Payable-Payable (Payable)

Loan: other payables-social insurance premium (personal part)

Bank deposit (paid)

Theme application

First, this course accounts for all kinds of wages payable to employees by enterprises in accordance with relevant regulations.

2. This course should be accounted for in detail according to such items as salary, bonus, allowance, subsidy, employee welfare, social insurance, housing accumulation fund, trade union funds, employee education funds, compensation for termination of employee labor relations, non-monetary benefits and other expenses related to obtaining services provided by employees.

Employee compensation

Refers to various forms of remuneration and other related expenses given by enterprises in order to obtain services provided by employees.

(1) Wages, bonuses, allowances and subsidies of employees;

(2) Employee welfare fund;

(3) Social insurance premiums such as medical insurance premium, endowment insurance premium, unemployment insurance premium, work injury insurance premium and maternity insurance premium;

(4) Housing accumulation fund;

(five) trade union funds and staff education funds;

(6) Non-monetary benefits. This means that enterprises distribute their own products or purchased goods to employees as benefits, provide their own assets or leased assets to employees free of charge, provide medical care services to employees free of charge, or provide employees with goods or services subsidized by enterprises.

(seven) compensation for the termination of labor relations with employees;

(eight) other expenses related to obtaining services provided by employees.

What accounting subjects does the unit undertake social security?

According to different purposes, the social security part contracted by general companies can be included in the social security premium of secondary subjects such as management expenses, sales expenses or manufacturing expenses. Specific accounting treatment is as follows:

Entries at the time of surrender,

Debit: management expenses (sales expenses or manufacturing expenses)-social security,

Loan: Payable-Social Security,

When paying after declaration,

Debit: Payables-Social Security,

Other receivables-personal social security,

Loan: bank deposit.

What subjects does the social security paid by the unit include? Through the above information, we know the accounting subjects that the company pays social security. Because social security is shared by the company and employees, this branch of the company is included in different expense accounts according to different purposes. The secondary expense accounts here include management expenses, manufacturing expenses and sales expenses.