Accounting entries for returning social insurance premiums during the epidemic period
During the epidemic period, the accounting entries for returning social insurance premiums can be handled in the following two ways:
1. Upon receipt:
Debit: bank deposit
Loan: non-operating income
2. Upon receipt:
Debit: bank deposit
Loan: wages payable to employees.
Debit: payable to employees.
Loans: management fees, etc.
How to reduce social security during the epidemic?
1, during the epidemic period, social security relief mainly includes endowment insurance, industrial injury insurance and unemployment insurance.
From February to June, domestic small and medium-sized enterprises enjoy full exemption (including large enterprises in Hubei Province), and from February to April, large enterprises outside Hubei Province will be levied by half.
3. During the epidemic, personal social security needs to be paid normally. That is, employee social security is still deducted every month. In some places, because flexible employees are not linked to the unit, the cash flow is not working, and they can be reissued within three months after the epidemic ends, but they cannot be exempted from inspection.
Answers to frequently asked questions about social security relief during the epidemic.
1. Do I need to apply for information to enjoy the phased social security reduction policy?
A: Enterprises can enjoy the social security relief policy without going through any formalities and providing any information. According to the original regulations, you can declare and pay social security.
2. 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.
3. 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.