1. If he participates in social insurance, his hospitalization expenses can be reimbursed at the social security center. Accounting treatment:
(1) hospitalization expenses paid by the company
Debit: other receivables-XXX hospitalization expenses
Loans: bank deposits, etc.
(2) After discharge, go through the reimbursement procedures at the social security center. After receiving hospitalization expenses reimbursed by social security:
Debit: bank deposit (social security reimbursement part)
Debit: management expenses-welfare expenses (non-reimbursable part)
Loan: other receivables-XXX hospitalization expenses
2. If you have not participated in social insurance, the hospitalization expenses shall be borne by yourself.
Borrow: management fee-welfare fee (or payable employee salary-employee welfare fee)
Credit: cash
3. Hospitalization expenses and medical expenses belong to the accounting scope of welfare expenses, and can be reimbursed except for the part paid by individuals. If your company implements the new accounting standards, welfare expenses will be included in the "Payable Staff" account; Expenses that fail to implement the new accounting standards are included in the "management expenses" account.
What is medical expenses?
Medical expenses refer to the medical and surgical treatment expenses (except for emergency) incurred by employees who suffer from accidents or occupational diseases due to work and still need treatment after the paid shutdown expires, and still need treatment after the recurrence of work-related injuries. As these expenses are the direct consequences of work-related injuries and the main purpose of the work-related injury insurance system, it is natural to enjoy medical treatment for work-related injuries and pay them from the work-related injury insurance fund.
Calculation formula of medical expenses
Compensation for medical expenses = amount of medical treatment+amount of drugs+amount of hospitalization services.
Note: The above-mentioned medical treatment amount, drug amount and hospitalization service amount are calculated according to the catalogue of medical treatment items, drug list and hospitalization service standard of industrial injury insurance.
What accounting subjects do employees' medical expenses include? Generally speaking, in fact, all the information about the accounting treatment of employee medical expenses has been introduced in the above article. Of course, other accounts receivable and administrative expenses can be handled in accounting entries. As the picture shows, you have other accounting questions to ask about this content. Welcome to this website to consult a teacher, and a teacher will answer your questions.