How to verify the social security base and enter the salary accrual?

How to verify the social security base and enter the salary accrual?

Accounting entries for extracting wages and paying social security

I. Accounting entries of accrued wages:

Borrow: management expenses/manufacturing expenses/production costs/research and development and other related expenses.

Loans: Payables-Wages

Second, the accounting entries for payment of wages:

Debit: Payables-Wages

Loan: bank deposit/cash on hand.

Payable wages for employees-social security or provident fund (withheld and remitted by the company)

Taxes payable-individual income tax (withheld and remitted by the company)

Three, pay social security fees accounting entries:

Debit: Payable Staff and Workers-Social Insurance (Company Part)

Employees Payable-Housing Provident Fund (Company Part)

Other payables-social insurance premium

Other payables-housing accumulation fund

Loans: bank deposits

Four, personal income tax deduction accounting entries:

Borrow: Taxes payable-personal income tax

Loans: bank deposits

Company social security payment base verification:

(1) The base of the basic old-age insurance premium paid by the insured unit can be the total wages of the employees or the sum of the individual total wage base of the employees, but it should be unified in the whole province as a verification method.

(two) the insured units to pay basic medical insurance, unemployment insurance, work-related injury insurance and maternity insurance base for the total wages of employees, basic medical insurance and unemployment insurance for employees to pay personal base for my salary. In order to facilitate the collection, the average monthly salary of an individual in the previous year can be used as the payment base. Social insurance agencies at all levels shall, in accordance with the provisions of this circular, standardize the verification of social insurance payment base, adhere to standards on the basis of standardization, earnestly do a good job in reporting, auditing and daily auditing, and safeguard the legitimate rights and interests of the vast number of insured persons.

What is the relationship between social security base and salary?

The social security base is directly linked to wages.

1, the social security base is the average salary of employees in the previous year, which is the standard for paying social security fees, and the payment ratio is stipulated by government departments.

2. The social security center stipulates the upper and lower limits of the social security base. The social security base should not exceed three times the average social wage of last year, which is a restriction on high-income people. The minimum wage shall not be less than 60% of the average social wage of last year, which is the guarantee for low-income workers.

3. The social security base is adjusted once a year and remains unchanged throughout the year. The social security base is checked and declared by the unit every year to coordinate with the adjustment of the social security base. The declaration of social security base should be realistic, not high-profile or low-key. The social security center has an audit process. If it is inconsistent with the total salary, or if some employees report that the unit has not adjusted truthfully, the social security center will send personnel to the door to verify, and the unit should provide information such as salary table. If it is not declared truthfully, it will be demolished.