How to pay social security for employees?

How to pay social security for employees?

Borrow: management fee

selling cost

production cost

cost of production

construction in progress

Loan: payable to employees-social insurance (enterprise part) 1300

When withholding social security paid by individuals

Debit: Payables-Salary 330.

Loan: Other Payables-Social Insurance (Personal Commitment) 330

When paying social insurance

Borrow: Payable to employees-Social insurance (enterprise commitment) 970

Other payables-social insurance (individual contributions) 330

Loan: bank deposit/cash 1300

How do the accounting unit part and individual part of the enterprise pay social security for employees account separately?

Under the new standard, it should be recorded in the corresponding detailed account under the payable employee compensation.

Accrual unit: Debit: management fee-social insurance (unit)

Loan: Payable to employees-Payable to various insurances (unit)

Wage withholding: Debit: Payables-Payables.

Loan: Payable to employees-Payable to various insurances (individuals)

When the bank pays: Borrow: Payable to employees-Payable to various insurances (units).

Payroll payable to employees-Insurance payable (individual)

Loans: bank deposits

The figures you provided cannot be accurately calculated, and the details of insurance printed out by the social security window at the beginning of the month shall prevail.

How to account for the social insurance expenses paid by the unit for employees?

Treatment of insurance money

Endowment insurance is paid to social insurance institutions according to a certain proportion of employees' wages. Among them, the unit bears a part, the individual bears a part, and the part borne by the individual is withheld by the unit and generally paid in the current period. Therefore, when paying fees, the part that employees should pay should be borne by the unit first.

1. Accounting treatment of current payment

Borrow: management fee-endowment insurance premium (note: unit burden)

Other receivables-endowment insurance premium (note: personal burden)

Loans: bank deposits

2. When paying wages, the part paid by the unit shall be recovered and deducted from the wages of employees for accounting treatment.

Debit: payable to employees.

Loans: other receivables-endowment insurance premium

3. If there is no payment in the current period.

Handle current accounts.

Borrow: management fee-endowment insurance premium

Loan: other payables-endowment insurance premium

(2) When paying wages, the part that individuals should pay should be deducted.

Debit: payable to employees.

Loan: other payables-endowment insurance premium

4. In the future, the accounting treatment of enterprise withholding pension will be handed over to the labor and social security department.

Borrow: other payables-endowment insurance premium

Loans: bank deposits

The enterprise accounting system requires that basic old-age insurance, medical insurance, housing accumulation fund and unemployment insurance be accounted for in "other payables", and the personal burden of employees is generally deducted from wages. Other payables refer to other payables except taxes and dividends payable by enterprises, including education surcharge payable, mineral resources compensation payable, housing accumulation fund payable, etc. Although social security expenditures such as basic old-age insurance, medical insurance and unemployment insurance are not clearly accounted for in other payables, accountants in many industries have accounted for this part of social security expenditures through other payables.

According to the provisions of the Ministry of Finance, all kinds of enterprises participate in social insurance planning such as basic old-age insurance, unemployment insurance and basic medical insurance in accordance with the Labor Law of People's Republic of China (PRC) and the relevant provisions of the state. Social insurance premiums other than basic medical insurance premiums paid for employees are included in the cost (expense) as labor insurance premiums, and the basic medical insurance premiums paid for employees are charged from the welfare funds payable; Social insurance premiums paid by individual employees shall be withheld and remitted from the wages payable by individual employees.

This article provides the basic principles for handling social insurance premiums. 1. Enterprises implementing the provisions of this Notice include enterprises of various types and ownership; Second, the basic medical insurance borne by enterprises, when accrued, is debited "salary payable to employees" and credited "other payables"; Third, the basic old-age insurance, unemployment insurance, industrial injury insurance and maternity insurance undertaken by enterprises. Although the document only mentions "included in the cost (expense) as labor insurance premium", it is not clear in which specific cost and expense account. However, since social insurance premium is paid by the state in a unified way, it is not part of the total wages, nor does it belong to the direct labor in the production cost, so it should be directly included in the management expense account as a period expense. When withdrawing, debit "management fee" and credit "other payables"; Fourth, the social insurance premiums borne by employees are withheld and remitted by enterprises. When withholding from employees' wages, debit "employees' salaries payable" and credit "other payables-employees' personal insurance premiums".

In short, the wages and endowment insurance premiums of enterprises should be carried forward together with the production costs, and the deduction items should be consistent with the corresponding production costs and other factors, so as to understand the meaning of "payment" and "payment" and carry out corresponding accounting and tax operations.

How is the insurance paid by the company for employees accounted for?

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: Payables-Payables (Payables)

Loans: other receivables-social insurance (personal part)

Cash on hand (actually released)

How to make accounts of salary, social security and individual tax?

1. When the salary is accrued,

Borrow: management fees, etc.

Loan: wages payable to employees.

Loans: salaries payable to employees-social insurance premiums, etc. (the company undertakes the part).

2. At the time of issue,

Debit: Payables-Wages

Loans: bank deposits

Loan: taxes payable-personal income tax payable

Loans: salaries payable to employees-social insurance premiums, etc. (Personal commitment)

3. When paying taxes and fees

Borrow: Payable staff salaries-social security fees, etc. (Company share) Borrowing: Payable staff salaries-social security expenses, etc. (personal sharing).

Borrow: taxes payable-personal income tax payable:

Loans: bank deposits, etc.

The social security of employees in our company is paid by other companies. How to make an account?

When paying large companies to pay the company's payable part: Borrow: other payables-large companies pay social security.

Fan loan: bank deposit

When withdrawing the payable part of the company: debit: management fee.

Loan: Other payables-social security paid by large companies.

Individual contribution: Borrow: other payables-large companies.

Loan: other payables-employee a.

Credit: other payables-employee B.

How to do the accounting entries for the company to pay insurance for employees?

When drawing wages:

Borrow: management fee-salary 13400

Loan: salary payable to employees/salary payable to employees 13400

When paying wages:

Debit: accounts payable/accounts payable 13400

Loan: cash on hand/bank deposit 13043.60

Other payables-insurance (personal burden) 356.40

(It should also involve personal income tax. )

When paying social insurance:

Debit: administrative expenses-social security (unit burden) 959.04

Other payables-insurance (personal burden) 356.40

Loan: bank deposit 13 15.44.

The company that resigned employees continued to pay social security for them. How to account for the social security money returned by employees?

When drawing, it is included with other employees, but other employees are included in wages and his is included in receivables.

Debit: Other receivables-* * *

Loans: other payables-pension and medical insurance.

In this way, it will be incorporated into the account where the enterprise should pay social security funds.

Borrow: other payables-pension, medical care, etc.

Loans: bank deposits

Get an advance from a former employee.

Debit: Cash on hand.

Loans: Other receivables-* * *

How to do well the accounting entries of social security withholding and remitting.

When paying,

Borrow: Management expenses (unit part)

Other receivables-social security (personal part)

Loans: bank deposits

When paying wages and withholding social security,

Debit: payable to employees.

Loan: bank deposit/cash

Other receivables-social security

How to make accounts when employee social security is paid by other companies?

Open a current account

When your company raises social security provident fund,

Borrow other receivables

Lending other payables-withholding and remitting social security

time of payment

Borrowing other payables-withholding social security

Lend out bank deposits

Get their company's money back

Borrow bank deposits

Loans and other receivables