Five insurance and one gold accounting

1. Salary distribution

Borrow: xx expenses (management/sales, etc. )

Loan: wages payable to employees.

2. Providing social security (enterprise part)

Borrow: xx expenses (management/sales, etc. )

Loans: Payables-Social Security

3. When you get paid next month.

Debit: Payables-Wages

Loan: Payable-Social Security (Personal Part)

Taxes payable-personal income tax payable

Cash on hand/bank deposit

4. Give it to Du Bao

Debit: Employee Payable-Social Security (Enterprise Part+Individual Part)

5. Pay personal income tax

Borrow: taxes payable-personal income tax payable

Loans: bank deposits

Precautions:

Social security cannot be accrued first and then processed, and the proportion of "five insurances and one gold" varies from place to place. The proportion paid by the enterprise to the labor and social security department can be included in the "management fee".

I. Accounting Treatment of Five Risks

Personal burden

When paying wages (according to the proportion paid by individuals, deducted from it)

Debit: Payables-Wages

Loan: other payables-social insurance premium (the part that withholding employees should pay)

Credit: Cash on hand (actual payment amount)

(B) Part of the burden of enterprises

When extracting

Borrow: management fee-social insurance fee

Loan: other payables-social insurance (pension, medical care, occupation, work injury and maternity insurance)

(3) At the time of payment

Debit: other payables-social insurance premium (unit+amount payable by withholding individual)

Loan: Bank deposit (total amount paid)

Second, the accounting treatment of housing provident fund

1. Unit burden (according to the total wages, the extraction ratio varies from place to place)

When extracting: learning accounting forum

Borrow: management fee-housing accumulation fund

Loan: other payables-housing accumulation fund

When handing in:

Borrow: other payables-housing accumulation fund

Loan: bank deposit or cash on hand.

2. Personal part

Deduction when paying wages:

Debit: Payables-Wages

Third, the accounting treatment of endowment insurance

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.

Borrow: Payable wages.

Loans: other receivables-endowment insurance premium

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

(1) Current accounting treatment

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.

Borrow: Payable wages.

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

Four, unemployment insurance and housing provident fund benefits are the same as pension insurance.

Five, the treatment of medical insurance and pension insurance are basically the same, but the part of the unit burden is paid from welfare funds.

Accounting skills (attached)

1. Extract the social security fund of the company.

Borrow: management fee-social security fund-endowment insurance fund

Debit: management expenses-social security-unemployment insurance.

Borrow: management fee-social security fund-industrial injury insurance fund

Debit: management fee-social security-medical insurance.

Debit: management fee-social security fund-maternity insurance fund

Borrow: management fee-social security fund-housing accumulation fund

Loan: wages payable to employees-social security paid by the company.

At the same time, do a good job of personal part

Debit: Payables-Withholding Personal Social Security-Endowment Insurance

Debit: Payables-Withholding Personal Social Security-Unemployment Insurance.

Debit: Payable-Withholding Personal Social Security-Medical Insurance.

Debit: Payables-Withholding Personal Social Security-Housing Provident Fund

Loan: other payables-withholding personal social security-endowment insurance.

Loan: other payables-withholding personal social security-unemployment insurance.

Loan: other payables-withholding personal social security and medical insurance benefits

Loan: other payables-withholding individual social security housing provident fund.

2. When making payment:

Borrow: wages payable to employees-social security paid by the company.

Debit: other payables-withholding personal social security-endowment insurance.

Debit: other payables-withholding personal social security-unemployment insurance.

Debit: Other payables-withholding personal social security and medical insurance.

Debit: Other payables-withholding individual housing accumulation fund

Loans: bank deposits, etc.

3. Pay wages:

Debit: other receivables-withholding personal social security-name (the personal part of five insurances and one gold paid by the enterprise has been negatively listed in the payroll for those who quit early but have no salary or insufficient deduction next month).

Debit: Payables-Wages

Loan: Payable-Withholding Personal Social Security-Endowment Insurance.

Loan: Payable-Withholding Personal Social Security-Unemployment Insurance.

Loan: Payable-Withholding Personal Social Security-Medical Insurance.

Loan: Payable-Withholding Personal Social Security-Housing Provident Fund

4. When paying wages:

Borrow: management fees, costs, etc.

Loans: Payables-Wages

5. When withdrawing the withheld personal social security (when transferring to social security)

Borrow: cash

Loan: Other Receivables-Personal Social Security Withholding-Name

Do it at the same time (if the personal part of withholding five insurances and one gold is not reflected in the payroll, make this entry, otherwise there will be a debit balance in the salary payable to employees, and if the personal part of withholding five insurances and one gold is already reflected in the payroll, do not make this entry).

Debit: Payables-Wages

Loan: Payable-Withholding Personal Social Security-Endowment Insurance.

Loan: Payable-Withholding Personal Social Security-Unemployment Insurance.

Loan: Payable-Withholding Personal Social Security-Medical Insurance.

Loan: Payable wages-withholding personal social security-housing accumulation fund?

Five insurances refer to the old-age insurance, medical insurance, unemployment insurance, maternity insurance and work-related injury insurance paid by enterprises for employees in accordance with state regulations. One gold refers to the housing accumulation fund paid by enterprises for employees. Among them, the insurance undertaken by individuals is: endowment insurance, medical insurance and unemployment insurance; Housing provident fund units and individuals each bear half.

Further reading: How to buy insurance, which is good, and teach you how to avoid these "pits" of insurance.