Input of social security payment
Mainly divided into the following three situations:
1, when paying social security
Debit: Payable staff salaries-social insurance premium (unit part)
Other receivables (payment)-social insurance premium (personal part)
Loans: bank deposits
2. Accrued time
Borrow: management fee-social insurance fee (unit part)
Loan: wages payable to employees-social insurance premium (unit part)
3. When you get paid
Debit: Payables-Payables (Payables)
Loan: other receivables (payment)-social insurance premium (personal part)
Cash on hand (actually released)
Social insurance premium refers to the fees paid by employees and employers to social insurance management institutions in the process of raising social insurance funds, which is the most important source of social insurance funds. It mainly includes basic old-age insurance, unemployment insurance, basic medical insurance, industrial injury insurance and maternity insurance.
What is the salary payable to employees?
Salary payable to employees refers to various forms of remuneration or compensation given by enterprises in order to obtain services provided by employees or terminate labor relations. Employee compensation includes short-term salary, post-employment benefits, dismissal benefits and other long-term employee benefits. Benefits provided by enterprises to employees' spouses, children, dependents, survivors of deceased employees and other beneficiaries also belong to employees' salaries.
The detailed accounts payable to employees include wages, bonuses, allowances and subsidies, employee welfare funds, non-monetary benefits, social insurance premiums, housing accumulation funds, trade union funds and employee education funds, paid absences, profit-sharing plans, defined custody plans, defined welfare plan obligations, dismissal benefits, etc.
How to keep an account of the reduced social insurance premium?
During the epidemic period, the social insurance premium paid by the enterprise before is returned, and the accounting treatment is as follows:
Debit: bank deposit
Loans: other income