Retroactive wages Are used for the current month, and the retroactive wages are paid for several mon

It needs to be accrued so that it can reflect the situation of salary.

Credit: Employee Compensation Payable.

At the time of issuance. Borrow: Employee remuneration payable.

Credit: Other Payables - Pension.

Other payables - medical benefits.

Other payables - unemployment benefits.

Other payables - Housing Provident Fund.

Tax payable - personal income tax.

Cash. Hope it helps.

It needs to be accrued, included in the salary payable, and then transferred to the expense, because there is a detailed statement of wages payable in the accounting statement, which is filled in the data of the salary payable in the current month, if you do not make a provision, the book will not match the data on the table, and it does not meet the provisions of accounting treatment. Most importantly, the remuneration payable to employees is a transitional account that truthfully reflects wages and salaries.

Of course, accrual ah = =

Summary of Accrual: Provision for missed wages in August.

Summary of repayment: Retroactive payment of missed wages in August.

If you know the specific entries, I won't deduct the words

There was an error in attendance last month, and the employee's salary was underpaid, and this part of the salary was not accrued at that time, so it should be repaid to them this month, do you still use it when making accounts? Or is it a direct charge?

Generally, it should be accrued first, and then allocated to include the relevant costs. In this way, it is convenient to count the company's compensation through "employee compensation payable".

1. When making up the withdrawal:

Debit: Administrative Expenses Selling Expenses.

Credit: Employee Compensation Payable.

2. When it is issued:

Borrow: Employee remuneration payable.

Credit: Bank deposits.

3. Accrual, that is, calculation and extraction, the main functions are:

1. Include in advance some expenses that have been incurred but not actually paid, and note that this should be done under the premise of accrual accounting, and cannot be arbitrarily prepaid.

2. According to the relevant provisions of the accounting system, calculate and withdraw relevant provisions (such as some goods to be retained, or impairment).

3. Estimate the amount of certain accounts payable and record it in the account.

The increase in the wages of incumbents and public institutions should be made up from January to June this year, that is, for six months, and the wages will be paid after the increase is completed from July. There is no unified provision on the issue of employee retirement benefits, and it is recommended to directly consult the unit and negotiate to solve it. Where the law has other provisions, those provisions shall be followed.

If you are resigned after working for more than 1 year, if you are not resigned because of violation of the company's rules and regulations, you can be compensated according to the number of years of service, and one month's salary for each full year.

If the retiree retires in January of the same year, and the local pension calculation base is announced for recalculation in August, then 7 months of pension will be repaid. However, if the retiree retires in February of the same year, and the local pension calculation base is announced in August, then his pension will be recalculated from August or September, and the difference will be paid from March to July or August, with a total of 5 months or 6 months of pension difference.

Legal basis

Civil Servants Law of the People's Republic of China

Article 21 The leadership positions and ranks of civil servants shall correspond to the corresponding ranks. The correspondence between civil servants' leadership positions, ranks, and levels is to be provided for by the state. According to the needs of the work and the correspondence between the leadership position and the rank, the leadership positions and ranks held by civil servants may be transferred to each other and concurrently; Those who meet the prescribed qualifications may be promoted to leadership positions or ranks.

The rank of civil servants is determined on the basis of their leadership positions, ranks, and their moral integrity, work performance, and seniority. Civil servants may be promoted in the same leadership position or rank in accordance with state regulations. The leadership position, rank and rank of a civil servant are the basis for determining the salary and other benefits of a civil servant.

Hole ruler. Labor Contract Law of the People's Republic of China

Article 47 Economic compensation shall be paid to the worker according to the number of years he or she has worked in the unit and one month's salary for each full year. where it is more than six months but less than one year, it is calculated as one year; If it is less than six months, the worker shall be paid half a month's salary.

Legal analysis: The account has been settled last month, and it is impossible to make up for the underpaid expenses to the previous month, so it can only be mentioned in this month.

Legal basis: Article 30 of the Labor Contract Law of the People's Republic of China The employer shall, in accordance with the provisions of the labor contract and the provisions of the state, pay the labor remuneration to the employee in full and in a timely manner. If the employer is in arrears or fails to pay the labor remuneration in the same amount, the worker may apply to the local people's court for a payment order in accordance with the law, and the court of the People's Bureau shall issue a payment order in accordance with the law.

Answer: (1) The following entries should be made when making up the salary:

Debit: Profit and loss adjustments for prior years.

Credit: Employee Compensation Payable - Employee Salary.

2) Due to the under-mention of wages (wages can be deducted according to the facts), the income tax is overcalculated, and the income tax needs to be adjusted to do the following:

Debit: Tax Payable - Salary Amount Undercharged Income Tax Income Tax Rate.

Credit: Salary amount undercharged in the previous year Profit and loss adjustment (income tax expense) Income tax rate.

3) Will"Prior Year Profit and Loss Adjustments"The balance goes to"Profit distribution - undistributed profit"

Debit: Profit distribution - salary amount undercharged for undistributed profits (1 - income tax rate).

Credit: Salary amount undercharged for profit or loss adjustment in prior years (1-income tax rate).

If 10% of the surplus reserve is also withdrawn, it will be adjusted in this way (not necessarily 10%, just for example).

Borrow: Salary amount undercalculated from surplus reserve (1-income tax rate) * 10%.

Credit: Profit distribution - salary amount undercharged for undistributed profits (1-income tax rate) * 10%.

How to declare individual income tax on the back salary?

In the current period (month) of the retropayment of wages, will"Wages should be paid in the current period"with"Fill the vacancy and shout that no salary is paid"The total is taken as in the reporting system"The amount of income";will"The amount of tax payable for the current period (month)."with"The amount of tax payable is back"The total of the reporting system"Tax payable"Fill in the other items according to the facts, calculate the taxable income, and fill in the declaration system"Taxable income", the difference is filled in the declaration system"Other deductions".

In this way, there will be no late fees in the declaration system, and it also complies with the provisions of tax laws and regulations.

In particular, the withholding agent must prepare the relevant information on the payment and re-issuance of wages and salaries for verification by the tax authorities.

As for how to write the accounting entries of the previous year's salary, the author thinks that if the amount of the salary is very small, and it is only forgotten in December of the previous year, it will not have much impact on the current year, but if it is forgotten for many months, it must not be recorded in the current year, but must be adjusted through the profit and loss of the previous year and traced back to the profit distribution.

If you forget to withdraw your salary from the previous month, you need to make up for it. However, it will take the following month to make up the salary; When calculating wages, enterprises can record the remuneration payable to employees, and the withholding and payment of social insurance expenses can be accounted for through the social insurance expense account of management expenses.

Article 50 of the Labor Law Wages shall be paid to the worker himself on a monthly basis in the form of money. Wages shall not be deducted or unjustifiably delayed. Article 30 of the Labor Contract Law stipulates that the employer shall pay the labor remuneration to the employee in full and in a timely manner in accordance with the provisions of the labor contract and the provisions of the state.

If the employer is in arrears or fails to pay the labor remuneration in full, the worker may apply to the local people's court for a payment order in accordance with the law, and the people's court shall issue a payment order in accordance with the law.

The salary of the previous month is not accrued, and the salary can be accrued when the salary is paid in the current month. When the salary is calculated this month, it is enough to withdraw 20,000 yuan less than the actual number; If it is not processed this month, because the accrued wages are generally placed in the wages payable, there is a difference between the number of hardships and filial piety and the actual number itself, and the wages cashed out at the end of the year can not be accrued, that is, they do not enter the cost, and the wages payable can be directly reduced.

Article 3 of the Labor Law Workers enjoy the right to equal employment and choice of occupation, the right to receive remuneration for labor, the right to rest and vacation, the right to labor safety and health protection, the right to receive vocational skills training, the right to enjoy social insurance and welfare, the right to submit labor disputes for settlement, and other labor rights prescribed by law. Workers shall complete labor tasks, improve professional skills, implement labor safety and health regulations, and abide by labor discipline and professional ethics.