Does the employee's personal social security have to pass the accounting of the employee's salary payable?

Does the employee's personal social security have to pass the accounting of the employee's salary payable?

Under the new accounting standards, employees' salaries payable include: (1) employees' wages, bonuses, allowances and subsidies; (2) Employee welfare funds; (three) medical insurance, pension insurance, unemployment insurance, work injury insurance, maternity insurance and other social insurance premiums. Among them, the old-age insurance premium includes the basic old-age insurance premium paid to the social insurance agency in accordance with national standards. And the supplementary endowment insurance premium paid to the relevant managers of the enterprise annuity fund according to the enterprise annuity plan. Various insurance benefits provided to employees in the form of purchasing commercial insurance also belong to employee compensation. (4) Housing accumulation fund. (five) trade union funds and staff education funds. (6) Non-monetary welfare, including self-produced products distributed to employees by enterprises as welfare, all assets of enterprises provided to employees free of charge, and medical and health services provided to employees free of charge. (7) Due to

Therefore, the social security part of employees should be accounted for through the payroll account payable to employees.

Accounting entries of individual tax, social security and provident fund

When paying:

Debit: Payable to employees-social security (unit part)

-Provident Fund (unit part)

Other receivables (payment)-social security (personal part)

Provident Fund (Personal Part)

Taxes payable-personal income tax

Loans: bank deposits

Cumulative time:

Borrow: management expenses-social security (unit part)

-Provident Fund (unit part)

Loans: Payables-Social Security (unit part)

-Provident Fund (unit part)

When deducted from salary:

Debit: Payable-Payable (Payable)

Loan: other receivables (payment)-social security (personal part)

Provident Fund (Personal Part)

Taxes payable-personal income tax

Cash on hand (bank deposit) (actual payment)

Does the employee's personal social security have to pass the accounting of the employee's salary payable? Yes, employees' personal social security is calculated through the subject of dealing with employees' salary, because personal social security is deducted from employees' personal salary, which originally belongs to the subject of enterprise employees' salary. Do you have any questions now?