How to make accounting entries for wages, to the issuance of work, including three insurances and on

1. At the end of the period, the wages payable to employees shall be calculated and included in the relevant cost and expense accounts according to the beneficiaries of the services provided by the employees according to the "Wage Settlement Summary Table".

Borrow: production costs, manufacturing expenses, management expenses, sales expenses, etc.

Credit: Employee Compensation Payable – Wages.

2. According to the standard proportion stipulated by the state, the three insurances and one housing fund that should be borne by the enterprise shall be calculated

Borrow: production costs, manufacturing expenses, management expenses, sales expenses, etc.

Credit: Employee Remuneration Payable - Social Insurance Premiums (Units).

Housing Provident Fund.

3. Deduct the social insurance premiums payable by individuals from the wages of employees according to the standards stipulated by the state.

Borrow: Employee Compensation Payable - Wages.

Credit: Employee Remuneration Payable - Social Insurance Premiums (Individuals).

4. Withdraw cash from the bank and reserve wages.

Borrow: cash in hand (actual issuance).

Credit: Bank deposits.

5. Pay wages.

Borrow: Employee Compensation Payable - Wages.

Credit: cash on hand.

If the payroll is paid by the bank, the 4th entry is not required, and the credit of the 5th entry is changed to the "Bank Deposit" account).

6. When the three insurances and one housing fund are handed over to the relevant social welfare institutions.

Borrow: Employee remuneration payable - social insurance premiums (unit + individual) - housing provident fund.

Credit: Bank deposits.

Payroll accounting entries. Borrow: Administrative expenses, selling expenses, manufacturing expenses, or operating expenses

Wages and salaries payable loan: Wages and salaries payable loans: bank deposits, basic pension insurance premiums, etc., accounting treatment of basic pension insurance premiums, etc., accounting treatment of basic pension insurance premiums, etc., in short, three insurances and one housing fund are generally directly deducted by enterprises from the wages of employees of the unit.

The pension insurance is paid to the social insurance institution according to a certain proportion of the employee's salary, in 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, therefore, when paying, the part that the employee should pay should be paid by the unit first. 1.When the current payment is made, the account processing is debited:

Management expenses: pension insurance premiums (note: the part borne by the unit) other receivables pension insurance premiums (note: the part borne by the individual) credit:

Bank Deposit 2When the wages are paid, the part paid by the unit is recovered, and the account processing is debited from the wages of the employees

Other receivables pension insurance premiums 3If the current period is not paid, the current accounting treatment debits: management expenses, pension insurance premium credit:

Other pension insurance premiums payable The part payable by the individual at the time of salary payment shall be deducted: employee salary payable credit: other payable 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 of the pension insurance premium: bank deposit.

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1) When the salary is accrued:

Borrow: overhead - salary.

Manufacturing expenses - wages.

Selling expenses - salaries.

Cost of production - wages.

Credit: Employee Compensation Payable – Wages.

2) When wages are paid:

Borrow: Employee Compensation Payable - Wages.

Credit: Taxes payable - personal income tax.

Credit: Other Payables - Social Security (Personal).

Credit: Other Payables - Provident Fund (Individual).

Credit: cash on hand bank deposits.

3) When paying social security:

Borrow: Administrative Expenses - Social Security (borne by the company).

Borrow: Administrative Expenses - Provident Fund (Company).

Borrow: Other payables - Social Security (Individual).

Debit: Other Payables - Provident Fund (Individual)).

Credit: Bank deposits.

The accounting entries for five insurances and one housing fund are as follows:

1. Distribute wages.

Borrow: Expenses (management, sales, etc.).

Credit: Employee Compensation Payable – Wages.

2. Accrual of social security (enterprise part).

Borrow: Expenses (management, sales, etc.).

Credit: Employee Compensation Payable - Social Security.

3. When wages are paid in the following month.

Borrow: Employee Compensation Payable - Wages.

Credit: Employee Remuneration Payable - Social Security (Personal Component).

Tax Payable – Personal income tax payable.

Cash on hand Bank deposits.

Fourth, hand over to Du Bao.

Borrow: Ying Shen digs the salary of employees - social security (enterprise part + personal part) loan: bank deposit.

5. Pay individual income tax.

Borrow: Tax Payable - Individual Income Tax Payable.

Credit: Bank deposits.

Note: Fight this.

Social insurance cannot be withdrawn before it is handled, and the proportion of "five insurances and one housing fund" varies from place to place. The part paid by the enterprise according to the proportion prescribed by the labor and social security department can be included in the "management expenses".

6. Personal burdens.

When the salary is paid (according to the proportion of the individual contribution, deducted from it).

Borrow: Employee Compensation Payable - Wages.

Credit: Other payables - sales verification - social insurance premiums (the part payable by the employee) cash in hand (the actual amount paid).

7. The burden of the enterprise.

1 At the time of extraction.

Borrow: Administrative Expenses - Social Insurance Premiums.

Credit: Other payables – social insurance premiums (endowment, medical care, career, work-related injury, maternity insurance)2 at the time of payment.

Borrow: Other payables - social insurance premiums (unit + amount payable by withholding individuals) Credit: bank deposits (total amount paid).

Credit: Bank deposits (total amount paid).

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.

When the company issues five insurances and one housing fund and the company, how should the accountant do the accounts? What should be done about the relevant accounting entries? If you don't know much about this part of the knowledge points, let's learn it with the deep space network!

How to make accounting entries for the payment of social security, provident fund and payroll?

1. Accrual of five insurances, provident fund (company part), and salary.

Borrow: overhead production costs Selling expenses - labor costs.

Credit: Employee Compensation Payable - Pension Insurance, Medical Insurance, Unemployment Insurance, Maternity Insurance, Work-related Injury Insurance, Housing Provident Fund, Wages.

2. Pay wages.

Borrow: Remuneration payable to employees - wages (total amount due).

Credit: Other Payables - Pension Insurance (Individual).

Credit: Other payables - medical jujube silver with medical insurance (individual).

Credit: Other Payables - Unemployment Insurance (Personal).

Credit: Other Payables - Provident Fund (Individual).

Credit: Taxes payable - personal income tax payable.

Credit: Bank Deposit Cash (Actual Salary).

3. Pay social security and provident fund.

Borrow: Employee Compensation Payable - Pension Insurance (Enterprise Part) Medical Insurance (Enterprise Part) Unemployment Insurance (Enterprise Part) Maternity Insurance (Enterprise Part) Work-related Injury Insurance (Enterprise Part) Provident Fund (Enterprise Portion).

Borrow: Other payables - Bohe - Pension Insurance (Individual) Medical Insurance (Individual) Unemployment Insurance (Individual) Provident Fund (Individual).

Credit: Bank deposits.

4. When paying individual income tax.

Borrow: Tax Payable - Individual Income Tax Payable.

Credit: Bank deposits.

How to determine the payment base of social security contributions?

The payment base of the social insurance unit is determined according to the monthly average of all the salary income of the employee from January to December of the previous year, and the new employee who has just joined the company is based on the full-term salary income of the employee in the month of starting salary, and the insured unit takes the sum of the monthly payment base of all the insured employees of the unit as the monthly payment base of the unit.

Summary. 2. Classification of wages.

1. For short-term employee compensation, it shall be recognized as a liability according to the actual amount incurred, and included in the current profit or loss or asset cost.

2. If it is a production workshop manager, the salary shall be included in the manufacturing expenses; In the case of administrative managers, it is an overhead.

3. If it is a salesperson in the sales department, the salary is included in the sales expenses; If the short-term employee is covered by construction in progress or intangible assets, the salary is included in the cost of building fixed assets or intangible assets.

3. What should I do if the unit fails to pay social security to employees?

You can go to the Social Security Bureau for arbitration.

The unit must apply for social security for the employees, and the social security is statutory, as stipulated in Article 84 of the Social Insurance Law

1. If the employer fails to register for social insurance, the social insurance administrative department shall order it to make corrections within a time limit;

2. If the employer fails to make corrections within the time limit, the employer shall be fined not less than one time but not more than three times the amount of social insurance premiums payable;

3. The person in charge who is directly responsible and other persons who are directly responsible shall be fined not less than 500 yuan but not more than 3,000 yuan.

Accounting entries for accrual of wages, social security, and payment of wages.

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Hello, I am happy to answer for you, first, the accrual and payment of wages, how to do social security accounting entries to calculate and balance spring wages, social security expenses: borrow: management expenses, sales expenses credit:

Wages Payable Social Security: Borrow: Payables Shed Hold Other Receivables Credit:

Bank Deposits Other Receivables Paid Wages: Borrow: Wages Payable Credits

Bank Deposits Other receivables.

2. Salary classification 1. For short-term employee remuneration, it shall be recognized as a liability according to the actual amount incurred by the bridge imitation bridge, and included in the current profit or loss or asset cost. 2. If it is a manager of the production car, the salary will be included in the manufacturing expenses; In the case of administrative managers, it is an overhead. 3. If it is a sales staff in the sales department of the sales department, the salary will be included in the sales expenses; If the short-term employee is covered by construction in progress or intangible assets, the salary is included in the cost of building fixed assets or intangible assets.

3. What should I do if the unit fails to pay social security to the employee, I can go to the Social Security Bureau for arbitration. Article 84 of the Social Insurance Law stipulates that: 1. If the employer fails to handle social insurance registration, the social insurance administrative department shall order it to make corrections within a time limit; 2. If the employer fails to make corrections within the time limit, the employer shall be fined not less than one time but not more than three times the amount of social insurance premiums payable; 3. The person in charge who is directly responsible and other persons who are directly responsible shall be fined not less than 500 yuan but not more than 3,000 yuan.

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<> China has set up social insurance and housing provident fund systems to ensure the basic living needs of the people. Generally, when the enterprise pays the wages of employees, how to make accounting entries?

Accounting entries for the payment of five insurances and one housing fund and the accrual and payment of wages

1. When the enterprise makes the provision of five insurances, provident fund (part of the company), and employee wages:

Borrow: overhead production costs Selling expenses - labor costs.

Credit: Employee Compensation Payable - Pension Insurance.

Employee Compensation Payable – Medical Insurance.

Employee compensation payable – unemployment insurance.

Employee Compensation Payable - Maternity Insurance.

Compensation payable to employees – work-related injury insurance.

Employee compensation payable – wages.

2. Enterprises bring slag when paying employees' wages

Borrow: Remuneration payable to employees - wages (total amount due).

Credit: Other Payables - Pension Insurance (Individual).

Other payables – medical insurance (personal).

Other payables – unemployment insurance (personal).

Other payables – Provident Fund (Individual) Taxes payable – Individual Tax, Bank Deposits, Cash in hand.

3. When the enterprise pays social security socks and provident fund:

Borrow: Employee Compensation Payable - Pension Insurance (Enterprise Part).

Employee Compensation Payable – Medical Insurance (Corporate Component).

Employee Compensation Payable – Unemployment Insurance (Enterprise Component).

Employee Compensation Payable - Maternity Insurance (Enterprise Part).

Compensation payable to employees – work-related injury insurance (enterprise component).

Remuneration payable to employees of the sedan industry - provident fund (enterprise part).

Other payables – Pension (Personal).

Other payables – medical insurance (personal).

Other payables – unemployment insurance (personal).

Other payables - provident fund (personal) loan: bank deposit 4, when the enterprise pays individual income tax:

Borrow: tax payable - individual tax.

Credit: Bank deposits.