What subjects should social insurance premiums be included in?

What subjects should social insurance premiums be included in?

Different time periods contain different subjects, mainly involving the following subjects:

Payables-social insurance premiums, other receivables-social insurance premiums, management fees-social insurance premiums.

time of payment

Debit: Payables-Social Insurance (unit part)

Other receivables-social insurance (personal part)

Loans: bank deposits

Accrual time

Borrow: management (sales) expenses-social insurance (unit part)

Loans: Payables-Social Insurance (unit part)

When you get paid

Debit: Payable-Payable (Payable)

Loans: other receivables-social insurance (personal part)

Bank deposit (paid)

How to calculate social security with social security payment base

1. Endowment insurance: 8% for individuals and 20% for units, for example, the base number is 3,000, the individual contribution is 240, the unit contribution is 600, and the total contribution is 840 yuan;

2. Medical insurance: 2% for individuals and 6% for companies, for example, the base number is 3,000, the individual contribution is 60, the company contribution is 180, and the total contribution is 240 yuan; (Some enterprises will pay 1% supplementary medical insurance for their employees, which is counted separately. )

3. Unemployment insurance: individual 1% (adjusted by 0.5% in some places), and unit 2% (adjusted by 1% in some places), for example, the base number is 3,000, the individual contribution is 30, and the unit contribution is 60, and the 90 yuan is paid together;

4. Housing accumulation fund: 8% for individuals and 0/2% for the unit/kloc, for example, the base number is 3,000, the individual contribution is 240, the unit contribution is 360, and the total contribution is 600 yuan;

5. Work-related injury insurance: unit 1-2% (proportion, what industry);

7. Maternity insurance: 0.6%.

(In addition to the above, some enterprises will pay an annuity of 1% for their employees, and others are calculated. )

Total enterprise payment (20%+6%+2%+12%+1%+0.6%) =1218 yuan.

This is a general algorithm, from which we can see that the cost of paying social security in full for employees is very large.

After reading the relevant contents of which subjects should be included in the social insurance premium, the financial department can record the social insurance premium paid by the company for its employees in combination with these entries. In addition, this paper also illustrates the accounting entries of social insurance with examples. If the company pays other insurance for employees, the secondary entries may be different.