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Social security relief accounting entries, social security relief preferential policies, personal social security accounting entries, social security relief policy questions and answers.
Accounting entries of social security reduction and exemption during the epidemic period
(1) Received the refund of social insurance premium collected in February:
Borrow: Payable staff salaries-pension and medical insurance (the unit undertakes the part).
Loans: management expenses, production costs, etc.
Debit: bank deposit
Loans: wages payable to employees-pension, medical care, etc. (Part shall be borne by the unit).
(2) The unpaid social insurance premiums are reduced or exempted, and the accounting treatment is as follows:
Borrow: management expenses, production costs, etc.
Loan: Payable salary-salary (including personal social security)
Payable wages for employees-pension, medical insurance, etc. (The part borne by the unit is accounted for by the amount after halving, and the exemption does not involve this subject).
Borrow: other payables-pension, medical care, etc. (Personal commitment)
Payable to employees-pension, medical care, etc. (The bookkeeping/exemption of the part borne by the unit according to half of the amount does not involve this subject).
Loans: bank deposits
(3) If payment has been made, the accounting treatment is as follows:
A. If it is used to offset the later period, there is no need for accounting. Naturally, it can be offset by "employees' salary payable-pension, unemployment and work injury".
B. If the local department decides to return it, the accounting entries are as follows:
Debit: bank deposit
Loans: payable to employees-pension, unemployment, work injury.
Individual social security accounting entries during the epidemic period
Debit: other receivables-personal social security.
Loans: bank deposits
Personal social security was not deducted from wages during the epidemic period, and the accounting entries are as follows:
Personal social security is not deducted from the salary slip, indicating that the unit has paid it to the individual.
Advance accounting entries:
Debit: Other receivables.
Loans: bank deposits
Accounting entries for supplementary deduction:
Debit: payable to employees.
Credit: other payables
Interpretation of preferential policies for social security reduction and exemption during the epidemic period
(a) the applicable object don't make a mistake.
1, institutions are not within the scope of social security relief.
As government agencies and institutions do not involve business issues and are less affected by the epidemic, they are not included in the scope of this social security reduction policy.
2. Conditions for individual industrial and commercial households to enjoy social security relief.
The executive meeting of the State Council held on February 25th made it clear that individual industrial and commercial households who apply for pension, unemployment and work-related injury insurance for their employees can enjoy the reduction and exemption policy with reference to small and medium-sized enterprises.
It should be noted here that "insurance by unit" can enjoy social security relief, and individual industrial and commercial households insured in their personal capacity are not the relief targets.
3, private non enterprise units, social organizations and other insured units, with reference to large enterprises.
Three social insurance premium reduction policies promulgated by the state, all kinds of large enterprises, private non-enterprise units, social organizations and other social organizations, can levy three social insurance unit contributions by half.
In other words, private non-enterprise units, social organizations and other social organizations are implemented with reference to large enterprises.
(2) Don't mistake the reduction or exemption of insurance.
1, reducing enterprise social insurance premiums in stages, involving three major types of insurance.
China's current social security system can be roughly divided into two categories, one is the social security system for enterprise employees and the other is the social security system for urban and rural residents.
Among them, social security insurance for enterprise employees includes: basic old-age insurance for enterprise employees, basic medical insurance for enterprise employees, unemployment insurance, maternity insurance and industrial injury insurance. Social security insurance for urban and rural residents includes basic old-age insurance for urban and rural residents and basic medical insurance for urban and rural residents.
2. It is not "all over the country" to levy employee medical insurance by half.
The National Medical Insurance Bureau, the Ministry of Finance and State Taxation Administration of The People's Republic of China issued the Guiding Opinions on Decreasing the Employees' Basic Medical Insurance Expenses by Stages (No.6 [2020] of Medical Insurance), which clearly pointed out that it should be implemented according to the operation of local funds and the actual work needs.
In other words, whether employee medical insurance is halved is "different from place to place". Hrs must not think that this is a national policy!
(3) Don't misunderstand the scope of relief.
1 does not mean that the enterprise will no longer pay social security to its employees.
Reducing enterprise social insurance premiums in stages is only the unit payment part of enterprise pension, unemployment and work-related injury insurance. At the same time, the unit payment part of employee medical insurance will be reduced in stages.
This means that individual contributions do not enjoy the reduction or exemption policy, and they should be paid normally as before, and enterprises should continue to fulfill their obligations of withholding and remitting individual contributions according to regulations.
2. The period of tax reduction and exemption varies from place to place.
This is a problem that many HR are easy to ignore, and even HR consults "Does the enterprise need not pay social security?" On the issue of tax reduction and exemption period, HR had better follow the policies issued by local social security bureau or medical insurance bureau.
(d) Help measures not to go wrong.
1. The criteria for dividing large, medium, small and micro enterprises have policy basis.
According to the regulations issued by Ministry of Human Resources and Social Security (2020_ 1 1) and the relevant regulations of the Ministry of Industry and Information Technology, Statistics Bureau, Development and Reform Commission, Ministry of Finance (Ministry of Industry and Information Technology [201] No.300), all provinces decided to reduce or exempt enterprises according to their actual conditions.
Taking Guangdong Province as an example, if the employer disagrees with the classification results of enterprise types, it can submit its industry, operating income, total assets and actual number of employees in the year of 65438+February to the local social security fee collection agency before the end of March, and the social security fee collection agency will confirm it, redefine the enterprise types, and adjust and determine the social security fee reduction ratio.
2. Not every enterprise has to apply for "deferred payment".
It must be said that relief is a universal policy, and deferred payment is a conditional policy. As the name implies, enterprises need to meet certain requirements to apply for deferred payment of social insurance premiums, including employee medical insurance premiums.
According to the regulations issued by Ministry of Human Resources and Social Security (No._2020_ 1 1), enterprises that have serious difficulties in production and operation due to the outbreak of the epidemic can apply for deferred payment of social insurance premiums. In principle, the holdover period shall not exceed 6 months, and the late payment fee shall be exempted during the holdover period.
According to the provisions of No.6 DocumentNo. [2020] of Medical Insurance, the holdover policy can continue to be implemented. In principle, the holdover period does not exceed 6 months, and the late payment fee is exempted during the holdover period.
(5) Don't misunderstand the burden reduction policy.
It is understood that there are many kinds of social security burden reduction "spree" launched in various places, which are easily confused if you are not careful.
In addition to our common phased reduction of enterprise social security premiums and employee medical insurance premiums, some provinces and cities have also implemented unemployment insurance return policies, adjusted employees' annual social security contributions, and extended the social security payment period.
Take Shanghai as an example. This year, employers who do not lay off staff or reduce staff will continue to return 50% of the total unemployment insurance premiums actually paid by their own units and their employees in the previous year.
Taking Zhengzhou as an example, enterprises in wholesale and retail, accommodation and catering, logistics and transportation, cultural tourism and other industries, as well as enterprises that have made outstanding contributions to the fight against the epidemic, protective materials supply enterprises and people's livelihood products supply enterprises recognized by the municipal government, can enjoy unemployment insurance subsidies of 9 120 yuan per capita. The specific amount of subsidies is determined according to the number of enterprise unemployment insurance payers in June and February 2008.
Frequently asked questions about preferential policies for social security assistance during the epidemic.
1. Which units are applicable to the phased exemption of enterprise social insurance premiums in Hubei Province?
A: All types of employers in Hubei Province except government agencies and institutions can enjoy phased exemption from social insurance premiums as long as they participate in basic old-age insurance, unemployment insurance and work-related injury insurance in the form of units, regardless of the nature and scale of ownership.
2. Can the insured units that participated in the old-age insurance pilot of institutions and institutions in Hubei Province, which should be connected with the old-age insurance system for enterprise employees but have not yet completed the connection, enjoy the exemption policy related to social insurance?
Answer: You can enjoy the exemption, extension and deferred payment of three social insurance premiums by referring to the Implementation Opinions of Hubei Provincial Department of Human Resources and Social Security, Hubei Provincial Department of Finance and Hubei Provincial Taxation Bureau of State Taxation Administration of The People's Republic of China on the phased exemption of enterprise social insurance premiums in Hubei Province (E 'renshefa [2020] No.4).
3. During the epidemic, was the endowment insurance paid normally?
A: Normal payment guarantees the rights and interests of the insured. For those who fail to apply for qualification certification on time, the payment of benefits will not be suspended. For those who fail to apply for new retirees in time, after examination, the pension will be reissued from the month after examination.
4. Apart from exempting the company from paying three social insurances, what other social insurance measures are available to support enterprises to resume normal production and operation?
A: In addition to exemption, there are also policies of deferred payment and deferred payment, which are applied step by step and enjoyed by superposition. Deferred payment means that if all employers fail to declare and approve payment online during the epidemic prevention and control period, they can postpone the completion of the declaration and approval payment procedures during the epidemic prevention and control period within 3 months after the end of the local epidemic. Deferred payment refers to the insured units that have serious difficulties in production and operation affected by the epidemic, and can apply for deferred payment of social insurance premiums for a period of no more than 6 months. You can apply for deferring the social insurance premiums payable by individuals during the exemption period, or you can apply for deferring the social insurance premiums paid by units and individuals after July. The late payment fee is exempted during the deferred payment period.
5. How long does it take for the enterprise to delay the payment of social security expenses such as pension, unemployment and work injury?
A: Due to the epidemic situation, enterprises have great difficulties in production and operation, so they can apply for deferred payment of enterprise pension, unemployment and work-related injury expenses in accordance with relevant regulations. In principle, the deferred payment period shall not exceed six months, and the late payment fee may be exempted during the deferred payment period.
6. If the enterprise is newly established, can I enjoy this social security fee reduction policy?
Answer: For newly-established enterprises, after going through the insurance formalities on time, they can enjoy the preferential policy of social security fee reduction and exemption in accordance with the corresponding regulations.