Latest social insurance withdrawal and payment items

Legal analysis: loan: management fee: endowment insurance (medical insurance, unemployment insurance, industrial injury insurance, maternity insurance)

Loan: Payable salary: endowment insurance (medical insurance, unemployment insurance, work injury insurance, maternity insurance).

What needs to be noted here is that when paying insurance premiums to the Social Security Bureau and reporting individual taxes to the tax bureau, the personal social security part deducted from other payables and the unit commitment part linked to employees' wages must be paid.

Therefore, the accounting entries correspond to:

Borrow: other payables-endowment insurance (medical insurance, unemployment insurance, work injury insurance, maternity insurance, housing accumulation fund)

Payable staff salaries-endowment insurance (medical insurance, unemployment insurance, work injury insurance, maternity insurance, housing accumulation fund)

Loan: bank deposit (all taxes withheld by individuals are declared and paid)

Borrow: taxes payable-personal income tax payable

Loans: bank deposits

Legal basis: People's Republic of China (PRC) Social Insurance Law.

Article 12 The employing unit shall pay the basic old-age insurance premium according to the proportion of the total wages of employees stipulated by the state and record it in the basic old-age insurance pooling fund.

Employees shall pay the basic old-age insurance premium in accordance with the proportion of wages stipulated by the state and record it in their personal accounts.

Fifteenth basic pension consists of overall pension and individual account pension.

The basic pension is determined according to factors such as individual cumulative payment years, payment wages, average salary of local employees, personal account amount, average life expectancy of urban population, etc.

Article 35 The employing unit shall pay the work-related injury insurance premium according to the total wages of employees and the rate determined by the social insurance agency.