Job Recruitment Website - Social security inquiry - Can the head office pay social security for the employees of the branch office?
Can the head office pay social security for the employees of the branch office?
The social security of the employees of the branch shall be paid by the branch itself and shall not be paid by the head office. The accounting treatment for employees' social security extracted by the branch company is,
Borrow: management fees and other subjects,
Loan: payable to employees-social security.
The accounting treatment for actual payment is:
Debit: payable to employees-social security and other receivables (personal burden of employees),
Loan: bank deposit.
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