How to keep accounts for the part of social insurance employees who bear personal responsibility fro

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 accounts shall be deducted from the wages of the employees.

Borrow: Employee remuneration payable.

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.The enterprise shall pay the account treatment of the part of the pension withheld by the enterprise to the labor and social security department in the following period.

Borrow: Other Payables - Pension Insurance Premiums.

Credit: Bank deposits.

The portion of the pension borne by the individual is credited"Other payables - personal contributions to pensions"Subject, when paying pension insurance, borrow: other payables - unit to pay pension.

Other payables - personal contributions to pensions

Credit: Bank deposits.

When carried forward, borrow: management expenses - pension contributions.

Credit: Other Payables - Pension Paid by Units.

When the salary is withheld by the individual, borrow: 3300 wages payable

Credit: Other Payables - Pension Contributions by Individuals.

Cash 3000

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The accounting entries for wages and deducting the social security contributions borne by the employee from the salary are: borrow: salary payable to the employee - salary (number payable) credit:

Employee remuneration payable - social insurance premiums (individuals) cash in hand or bank deposits (actual amount) 2. Description: Social insurance premiums are borne by enterprises and individuals in proportion, and are uniformly handed over by enterprises to social welfare institutions 1. When enterprises accrue social insurance premiums, they will be included in the relevant cost account according to the beneficiaries of the services provided by employees

Employee Remuneration Payable - Social Insurance Premiums (Unit) 2. When the Social Insurance Premiums are Handed Over to the Social Insurance Institution, Borrow: Employee Remuneration Payable - Social Insurance Premiums (Unit + Individual) Credit: Bank Deposit I hope it will help you.

Summary. Hello, the personal salary is not enough to deduct the personal part of the social security account: 1

Accrual of part of the social security borne by the enterprise: Borrow: management expenses, etc

Employee Compensation Payable - Wages Employee Compensation Payable - Social Security Premiums (Enterprise Part) 2Withhold the portion of personal burden from the employee's salary: Borrow:

Employee Remuneration Payable - Salary Credit: Other Receivables - Social Security Premiums (Personal Part) Bank Deposits 3When you pay social security:

Borrow: Employee Remuneration Payable - Social Security Premiums (Enterprise Part) Other Receivables - Social Security Premiums (Personal Part) Credit: Bank Deposits.

Hello, the personal salary is not enough to deduct the personal part of the social security account: 1Accrual of part of the social security borne by the enterprise:

Borrow: Management Expenses, etc. Credit: Employee Remuneration Payable - Wages Employee Remuneration Payable - Social Security Premiums (Enterprise Part) 2

Withhold the part of personal burden from the employee's salary: Borrow: Employee remuneration payable - salary Loan:

Other receivables - social security contributions (personal component) Bank deposits 3When paying social security: Borrow:

Employee Remuneration Payable - Social Security Premiums (Enterprise Part) Other Receivables - Social Security Premiums (Personal Dust Slippery Part) Credit: Bank Deposits.

Wrong. What's wrong with kissing.

What I need to ask is, after I have deducted all expenses, the wages of employees are not enough, and I need to link up and forth, how to make entries.

It's that he needs to replenish the insufficient part of the unit later.

1.If it refers to the amount receivable due to sales, it is posted to do:--VAT entries omitted) debit:

Accounts receivable: ** units; Credit: main business income 2

If the unpaid amount is due because of the sale of the unit, it should be done: borrow: raw materials inventory goods:

Materials Commodity Name Credit: Accounts Payable: **Unit; 3.

Other receivables and payables generally refer to receivables and payables that are not formed by the main economic activities of the enterprise. For example, the money lent by the company to the employee is done:

Debit: Other Receivables: Reserve-**Name Credit:

Bank Deposits: Cash in Stock.

What should I do when I return next month?

You can reverse the wrong voucher of the original reputational stove and refill the virtual cancellation; Difference corrections are also possible. The advantage of reversal correction is that it can be seen from the voucher that is right or wrong; The correction of the difference should be through the detailed account, or the comparison of the two vouchers before and after, so as to reflect the economic industry.

When the salary is paid, the personal social security and individual income tax are not deducted, and they are included in the other receivables section, and they will be deducted back when the next salary is paid. The accounting entries are: Debit:

Employee Compensation Loans Payable Are Not Scattered: Other Receivables - Other Receivables of Individual Social Security - Individual Income Tax (1) Definition of Other Receivables: Other receivables are another important part of the receivables of enterprises.

Other receivables account accounting for various receivables and provisional payments other than ** resale of financial assets, notes receivable, accounts receivable, prepaid accounts, dividends receivable, interest receivable, subrogation recoveries receivable, reinsurance receivables, quasi-other receivables reserves for reinsurance contracts receivable, long-term receivables, etc. Other receivables usually include provisional payments, which refer to various receivables and provisional payments incurred by enterprises outside the commodity trading business.

Categories: Business Banking >> Finance & Tax.

Problem description: What subjects does the company deduct from the salary for the social security paid by the company? Calculation method and submitted entries??

Analysis: The personal part of the social security premium should be linked to "other receivables", if the employee is not accounted for on the wages payable, and the unit part is directly into the lead jujube management expenses, then:

Step 1: When you pay your pension.

Borrow: Management Expenses - Social Security Fee (Unit Part).

Borrow: Other Receivables - Payment of Personal Pension (Personal Part) Credit: Bank Deposits.

When the salary is paid to recover the pension:

Borrow: Administrative Expenses - Salaries.

Credit: Other Receivables - Payment of Personal Pension (Personal Part) Credit: Bank Deposits.

If the individual part is recovered separately, then:

Borrow: Bank deposit (cash).

Credit: Other receivables - payment of personal pension (personal part) in this way can better calculate the part of the burden of the person, but also convenient for the annual inspection of social security, you can also know whether it has been deducted, whether it is less paid, less collected.

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How to account for the social security paid by the company for employees (the full amount of social security expenses is deducted from the employee's salary, regardless of the unit part and the individual part) and individual income tax?

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Seeing your consulting information analysis or looking at this situation, it should be in line with national laws and regulations of the unit to pay social security for employees, should be part of the enterprise manuscript to have a unit to bear the key training suspicion.

If you want to deduct the traces directly from the wages of the employees of the shirt, it will definitely remain, so that Liang Youzi, when the audit or other aspects of the inspection should be done, there will be no way to pass.

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Generally speaking, the employer can deduct the part of the employee's social security contribution from the employee's salary. Article 15 of the Interim Provisions on Payment of Wages An employer shall not deduct a worker's wages. Under any of the following circumstances, the employer may withhold the employee's wages:

1) Individual income tax withheld and paid by the employer; 2) The various social insurance premiums withheld and paid by the employer that should be borne by the individual worker; (3) The maintenance or alimony required to be withheld in court judgments or rulings; (4) Other expenses that may be deducted from the wages of laborers as provided by laws and regulations.

Interim Provisions on Payment of Wages".

Article 15. The employer shall not deduct the employee's wages. Under any of the following circumstances, the employer may withhold the employee's wages:

1) Individual income tax withheld and paid by the employer;

2) All social insurance premiums withheld and paid by the employer that should be borne by the employee;

(3) The maintenance or alimony required to be withheld in court judgments or rulings;

4) Other expenses that may be deducted from the wages of workers as stipulated by laws and regulations.

Legal analysis: Pension insurance and medical insurance need to be borne by the individual, which can be deducted from the salary, and other insurance cannot be deducted from the salary.

Legal basis: Social Insurance Law of the People's Republic of China

Article 1: This Law is formulated on the basis of the Constitution so as to regulate social insurance relations, to preserve the lawful rights and interests of citizens to participate in social insurance and enjoy social insurance benefits, to enable citizens to share the fruits of development, and to promote social harmony and stability.

Article 2: The State shall establish social insurance systems such as basic endowment insurance, basic medical insurance, work-related injury insurance, unemployment insurance, and maternity insurance, to protect citizens' right to receive material assistance from the State and society in accordance with law in the event of old age, illness, work-related injury, unemployment, childbirth, and so forth.

Article 3: The social insurance system adheres to the principles of wide coverage, basic protection, multi-level, and sustainability, and the level of social insurance shall be commensurate with the level of economic and social development.