Paying social security in the name of the labor service company does not affect the accounting treatment, and the difference and full amount can be used.
Collect service fees and issue invoices.
Debit: bank deposit
Loan: income from main business
Payment of wages and social security for labor dispatch personnel undertaken by enterprises. housing accumulation fund
Debit: main business cost
Loans: Payables-Wages
Other payables-social security, etc. (Accrued portion of the company)
Pay the wages of dispatched personnel
Debit: Payables-Wages
Credit: Cash on hand
Other payables-social security, etc. (Personal commitment)
Taxes payable-personal income tax (3500 can be deducted)
Pay social security and provident fund
Borrow: payable to employees-social security
Other payables-social security, etc.
Loans: bank deposits
Business tax and additional taxes are accrued (taxable turnover is the balance after deducting the wages transferred to the labor force and the social security and housing provident fund paid).
Borrow: business tax and surcharges
Loan: taxes payable-business tax payable
Taxes payable-urban construction tax/education surcharge, etc.