Accounting entries for payroll insurance and issuance!! Hurry, hurry!!

Accrual of wages and insurance.

Borrow: production costs, manufacturing expenses (production part of the personnel).

Administrative expenses (management department personnel).

Selling expenses (salespeople).

Credit: Employee Compensation Payable – Employee Salary.

Compensation payable to employees – social insurance.

Employee remuneration payable - housing provident fund.

The personal part of the salary is deducted.

Borrow: Employee Remuneration Payable - Employee Salary.

Credit: Other Payables - Social Insurance.

Other payables – Housing Provident Fund.

Cash. Pay insurance.

Borrow: Other payables – social insurance (personal burden).

Employee Compensation Payable – Social Insurance (Enterprise's Burden).

Credit: cash or bank deposit.

The data with the above is as follows:

Accrual of wages and insurance.

Borrow: administrative expenses or sales expenses, etc.

Credit: Employee Compensation Payable – Employee Salary.

Compensation payable to employees – social insurance.

The personal part of the salary is deducted.

Borrow: Employee Remuneration Payable - Employee Salary.

Credit: Other Payables - Social Insurance.

Other payables – Cleaning 20

Tax payable - personal income tax.

Other receivables 1000

Cash payment insurance. Borrow: Employee Remuneration Payable - Social Insurance.

Other payables - social insurance.

Credit: bank deposit or cash.

Accrued wages: (debit accounts are differentiated according to the nature of employees' positions) borrow: management expenses sales expenses operating expenses Production costs credit: employee remuneration payable - wages.

Payroll: Borrow: Employee Remuneration Payable - Wages.

Credit: Cash Bank Deposits.

Other payables - social security contributions.

Other Payables - Cleaning Fee 20

Other receivables - xx (employee's name) 1000

Contributions payable - personal income tax.

The actual salary is calculated yes, no, the number of borrowers you calculate is uneven.

If the insurance premium does not need to be accrued, it will be paid directly

Borrow: Other payables - social security contributions.

Credit: Bank deposits.

If you still can't do it, I'm speechless.

Well, the first accounting entry seems to be a bit of a problem. The details are as follows:

Accrual of wages and insurance.

Borrow: production costs, manufacturing expenses (production part of the personnel).

Administrative expenses (management department personnel).

Selling expenses (salespeople).

Credit: Employee Compensation Payable – Employee Salary.

Compensation payable to employees – social insurance.

Employee remuneration payable - housing provident fund.

The personal part of the salary is deducted.

Borrow: Employee Remuneration Payable - Employee Salary.

Credit: Other Payables - Social Insurance.

Other payables – Housing Provident Fund.

Cash. Pay insurance.

Borrow: Other payables – social insurance (personal burden).

Compensation payable to employees – social insurance.

Enterprise) loan: cash or bank deposits.

Hope it helps!

Your question is so complicated, why are you so stingy to give 10 points? It's not real money! Really! Hum! Don't answer!

When the company accrues insurance according to the salary and remuneration of employees, the accountant needs to make corresponding entries. First of all, it is necessary to determine the type and proportion of insurance that needs to be accrued according to the company's insurance policy. Suppose the company needs to accrue social insurance and housing provident fund, the proportion of social insurance is 20%, and the proportion of housing provident fund is 10%.

Secondly, according to the employee's salary and remuneration, calculate the amount of insurance that needs to be accrued. Assuming that employee A's salary is 5,000 yuan, then the company needs to withdraw 1,000 yuan (5,000 yuan * 20%) of social insurance and 500 yuan (5,000 yuan * 10%) of housing provident fund. Finally, according to the above calculation results, accounting entries are made.

The entries of social insurance are: debit 1,000 yuan to the "social insurance premium" account and credit 1,000 yuan to the "salary payable" account. The entries for the Housing Provident Fund are:

500 yuan will be debited from the "Housing Provident Fund" account, and 500 yuan will be credited to the "Wages Payable by the Shed" account. In short, the accounting entries for insurance based on wages and salaries need to be calculated according to the company's insurance policy and employees' salaries and salaries, and the corresponding credit and debit bookkeeping treatment should be carried out.

The accounting entries for the accrual of wages are: Debit: Production Costs Manufacturing Expenses Administrative Expenses Sales Expenses Credit:

Remuneration payable to employees In the case of production workers, the accrued wages are recorded as production costs; If it is a workshop manager, the accrued salary is credited to the manufacturing expenses; In the case of managers, it is an administrative expense, and if it is a sales worker's salary, it is recorded as a sales expense.

1 and 2 are certainly equal, and as we all know, borrowing is equal.

The wool is out of the sheep, you should understand it this way, the employee's salary and insurance were originally from the company, of course, it has been included in the expense, the withholding part, but you are not sent cash, directly deducted from the salary, this is what you pay, if the whole company bears, isn't it how much should be paid, and how much is the actual payment? The part paid by the enterprise is not reflected in the salary schedule. Separate accruals are required.

The accounting entries for the accrual and payment of social security are as follows:

The new accounting standards have been implemented.

Payment: Employee remuneration payable - social insurance (unit part) Other receivables (payment) - social insurance (individual part).

Credit: Bank deposits.

Accrual borrowing: management (sales, manufacturing) expenses, production cost credit: employee remuneration payable - social insurance (unit part).

Failure to implement the new accounting standards.

Borrow: management (sales, manufacturing) expenses and other accounts (unit part) and other receivables (payment) - social insurance (personal part).

Credit: Bank deposits.

Accrual of wages: borrowed: administrative expenses (manufacturing expenses, sales expenses) - payroll administrative expenses.

Employee compensation payable 693

Credit: Employee Compensation Payable.

Other payables.

When Wages Are Paid: Borrow: Employee Remuneration Payable.

Other payables.

Credit: Bank deposits.

Accrual: Borrow: Management Expenses.

Credit: Wages payable.

Other payables 693

Disbursement: Borrow: Wages Payable.

Credit: cash or bank deposit.

When paying insurance: borrowing: administrative expenses.

Other payables.

Credit: Bank deposits.

Accrual: Borrow: Administrative Expenses, Production Costs, Manufacturing Expenses.

Credit: Wages payable.

Actual Issuance: Borrow: Wages Payable.

Credit: Cash. Other receivables 693 When paying insurance: Borrow: administrative expenses.

Other Receivables 693 Credit: Bank Deposits.

Under the "Employee Remuneration Payable" account, the secondary accounts "Salary" and "Social Insurance Premium" are set up. Employee compensation payable includes social security. As for whether to increase the management fee, it depends on whether your company's social security is included in the salary or outside the salary.

For example, if the salary does not include social security, the salary payable by an employee is 2,000 yuan, and the social security part is paid, the enterprise part is 400 yuan, and the personal part is 180 yuan.

When accrued, borrow: administrative expenses - salary 2000

Management Fee – Social Security 400

Credit: Employee Compensation Payable - Salary 2000

Employee compensation payable - social security 400

When paying social security, borrow: payable employee salary - social security 400

Other receivables - 180

Credit: Monetary Funds 580

When the company is issued, it borrows: employee remuneration payable - salary 2000 loan: loan funds 1820

Other receivables - 180

It is okay to use "other receivables" or "other payables", there is no mandatory provision, anyway, the loans are equal, but the account is on hold.

If social security is included in the salary, it means that the employee pays social security in full.

Borrow: Administrative expenses - salary 1600

Management Fee – Social Security 400

Credit: Employee Compensation Payable - Salary 1600

Employee compensation payable - social security 400

Others are similar.

Accrual: Borrow: Administrative Expenses - Wages 62387 Credit: Employee Compensation Payable 62387

Distribution: Borrow: Employee Remuneration Payable 62387 Credit: Other Payables - Pension (Private).

Welfare payments payable.

Tax payable – personal income tax.

Bank deposits.

Borrow: Employee compensation payable - 62387

Credit: Other receivables - withholding insurance personal part to be deducted).

Payable employee benefits.

Individual income tax is payable.

Bank deposit (cash).

The specific compensation payable depends on your company, and it is difficult to say whether it is management expenses or manufacturing expenses.

Accrual of wages.

Borrow: Administrative Expenses 62387 Credit: Payroll Payable 62387 Payroll.

Borrow: Wages payable 62387

Credit: Bank deposits.

Tax Payable – Individual income tax payable.

Other payables – personal social security contributions.

Pay social security. Borrow: Administrative expenses.

Other payables – personal social security contributions.

Credit: Bank deposits.

Payroll accounting entries.

Borrow: Administrative expenses.

Selling expenses. Manufacturing expenses or operating expenses.

Credit: Wages and salaries payable.

Borrow: Wages and salaries payable.

Credit: Bank deposits.

Accounting treatment of "three insurances and one housing fund" such as basic pension insurance premiums.

To put it simply, the "three insurances and one housing fund" are generally directly deducted from the wages of employees by enterprises.

Handling of insurance premiums.

Endowment insurance is paid to the social insurance institution according to a certain proportion of the employee's salary, of which, the unit bears a part, the individual bears a part, and the part borne by the individual is withheld and paid by the unit, which is generally paid in the current period.

1.Accounting treatment when the current payment is made.

Borrow: management expenses - endowment insurance premiums (note: the part borne by the unit) other receivables - endowment insurance premiums (note: the part borne by individuals) credit: bank deposits.

2.When the wages are paid, the part paid by the unit shall be recovered, and the account processing shall be debited from the wages of the employees: the remuneration payable to the employees.

Credit: Other Receivables - Pension Insurance Premiums.

3.If it is not paid in the current period.

Accounting treatment for the current period.

Borrow: Management Expenses - Pension Insurance Premiums.

Credit: Other Payables - Pension Insurance Premiums.

The portion payable by the individual at the time of payment of wages shall be deducted.

Borrow: Employee remuneration payable.

Credit: Other Payables - Pension Insurance Premiums.

4.In the following period, the enterprise shall pay to the labor and social security department the part of the pension withheld by the enterprise: other payables - pension insurance premiums.

Credit: Bank deposits.

(1) When calculating wages, borrow: management expenses (recording management salaries, social insurance premiums, housing provident fund), manufacturing expenses, production costs, sales expenses and other subjects.

Credit: Employee remuneration payable - salary (the number of wages payable) - social insurance premiums (this part is the three insurances paid by the enterprise on behalf of the employees) - housing provident fund (this part is the housing provident fund paid by the enterprise on behalf of the employees) (2) When the insurance is paid, borrow: Employee remuneration payable - social insurance premiums (this part is the three insurances paid by the enterprise on behalf of the employees).

Other receivables - social insurance premiums (this part is the part of the three insurances paid by the employees themselves) loans: bank deposits, etc.

Pay the housing provident fund, borrow: payable employee remuneration - housing provident fund (this part is the housing provident fund paid by the enterprise on behalf of the employee).

Other receivables - housing provident fund (this part is the housing provident fund paid by the employee himself) loan: bank deposits, etc.

3) When withholding individual income tax, borrow: payable employee remuneration - wages.

Credit: tax payable - individual income tax payable (this part is the individual income tax withheld and paid by the enterprise on behalf of the employee) (4) When the salary is paid, the insurance and housing provident fund paid by the enterprise on behalf of the employee will be deducted and borrowed: the salary payable to the employee - salary.

Credit: bank deposits or cash on hand, etc.

Other receivables – Housing provident fund.

Social insurance. 5) When paying individual income tax, borrow: tax payable - individual income tax payable credit: bank deposits, etc.

When wages are distributed: Borrow: Administrative expenses When disbursed: Borrow: Employee remuneration payable.

Manufacturing Expenses Credit: Bank Deposits.

Selling expenses or operating expenses.

Production costs. Construction in progress.

Credit: Employee Compensation Payable Wages.

When social insurance benefits are distributed.

At the time of payment: borrowing: administrative expenses social insurance other receivables social insurance.

Credit: Bank deposits.

Recovery of the employee's personal part: Borrow: Employee remuneration payable Payroll credit: other receivables Social insurance.

When not paid Enterprise Portion Borrow: Administrative Expenses Social Insurance Loan: Other Payables Social Insurance.

Employee Part: Employee Remuneration Payable Salary Credit: Other Payable Social Insurance.

When paying: Borrow: Other payables Social insurance.

Credit: Bank deposits.