Examples of social security accounting entries of units and individuals

Employee social security is generally paid by the unit, and employees only need to bear personal social security expenses. How do units and individuals who withdraw social security prepare accounting entries?

Extraction of social security items of units and individuals

1. Accrued wages and social security:

Debit: management fees, etc. (According to the department to which the employee's social security fee belongs, it is included in the corresponding subject)

Loans: Payables-Social Security of the Company

Payable to employees-wages

2. Deducting employees' personal social security in the wage payment era:

Debit: Payables-Wages

Loan: other payables-personal social security

bank deposit

3. When paying social insurance for employees:

Debit: other payables-personal social security

Payable employee-unit social security

Loans: bank deposits

The contents of salary accounting payable to employees include wages, bonuses, allowances and subsidies; Employee welfare fund; Social insurance premiums such as medical insurance premium, endowment insurance premium, unemployment insurance premium, work injury insurance premium and maternity insurance premium; Housing accumulation fund; Trade union funds and staff education funds; Non-monetary benefits; Compensation for the termination of labor relations with employees, etc.

What do other payables include?

Other payables include rent payable for lease package, deposit received, rent payable for leased fixed assets, rent payable for intangible assets, fines payable, late fees and liquidated damages.

Other payables refer to other payables and temporary receipts except accounts payable, notes payable, accounts received in advance, salaries payable to employees, taxes payable, interest payable, dividend payable and other business activities, such as fixed assets leased from operating leases, rental of packaging materials, deposits received, etc.

Enterprises should account for the increase and decrease of other payables and their balances through the "other payables" account, and make detailed accounting according to the detailed accounts set by other payables and other units (or individuals). Various payables and temporary receipts registered by the lender of this subject, and various payables and temporary receipts registered by the borrower for repayment or write-off; The ending credit balance reflects other payables of the enterprise.