How to make accounts for the payment of work related injury insurance, and how to do the accounting

Employee workers' compensation insurance is paid.

"Management expenses."

Social Security Premiums".

Borrow: Administrative Expenses - Social Security Premiums

Credit: Bank deposits (or cash on hand).

Now the five insurances.

It includes work-related injury insurance, and there is no need to pay work-related injury insurance.

If the provision is taken, the accounting entries are made.

Borrow: Administrative Expenses - Social Security Premiums

Credit: Other Payables - Work-related Injury Insurance Premiums Payable

When the unit pays to the social security authority:

Borrow: Other payables - social security contributions

Credit: Bank deposits (cash on hand).

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Persist in the pursuit of truth and true knowledge.

Work-related injury insurance is a part of social security, and it is good to do it according to the normal social security entries.

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 the salary is 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.

4.Handed over to Dubao.

Borrow: Employee remuneration payable - social security (enterprise part + personal part).

Credit: cash on hand bank deposits.

The accounting entries of work-related injury insurance are as follows: administrative expenses - social insurance premiums - work-related injury insurance; Credit: Employee Compensation Payable.

Labor Insurance Premiums - Work-related Injury Insurance.

As long as it is within the scope of social insurance, it must be accrued, if it is commercial insurance.

Except for special industries), it does not need to be accrued and is directly included in the expense, because commercial insurance cannot be deducted before tax.

Work-related injury insurance refers to the accidental injury or occupational disease suffered by the worker at work or under specified special circumstances.

A social insurance system in which workers or their surviving family members receive material assistance from the State and society in the event of temporary or permanent incapacity for work and death.

Determination of work-related injury insurance: When an employee temporarily or permanently loses his or her ability to work or dies due to work-related injury or occupational disease, the responsibility for the work-related injury lies with the individual or the enterprise, and the employee is entitled to social insurance benefits, that is, the principle of compensation without negligence.

Work-related injury insurance, also known as occupational injury.

Insurance. Work-related injury insurance is a method of social co-ordination, which concentrates the work-related injury insurance premiums paid by the employer's relatives and establishes work-related injury insurance, and provides workers with practical statutory medical treatment and necessary economic compensation when they suffer accidental injuries or occupational diseases in production and business activities, resulting in death, temporary or permanent loss of working ability.

A social security system.

This compensation covers both medical and ** expenses as well as basic living expenses.

The scope of work-related injury insurance is workers in the process of production and labor. Since occupational hazards are ubiquitous and ubiquitous, no one can completely avoid occupational injuries. Therefore, work-related injury insurance is applicable to all employees as an insurance system against occupational hazards, and any employee who suffers from work-related accidents or occupational diseases should receive work-related injury insurance benefits without exception.

The liability of workers' compensation insurance is compensatory. In other words, workers' rights to life and health, survival and labor have been affected, damaged or even deprived. Therefore, work-related injury insurance is a social insurance system established based on the liability for compensation for work-related injuries, and other social insurance is established based on the responsibility to help and compensate employees for their living difficulties.

The unified exclusive work-related injury insurance scheme is fully connected with the social security plan, and the compensation for the one-time disability employment subsidy is supplemented.

Article 35 of the Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China stipulates that the basic social insurance premiums and housing provident fund paid by enterprises for employees in accordance with the scope and standards of Qingdou Sheng stipulated by the relevant competent departments or provincial people, such as basic pension insurance premiums, basic medical insurance premiums, unemployment insurance premiums, work-related injury insurance premiums, and maternity insurance premiums, are allowed to be deducted.

The supplementary endowment insurance premiums and supplementary medical insurance premiums paid by enterprises for investors or employees are allowed to be deducted within the scope and standards stipulated by the competent financial and taxation departments. Bookkeeping should be handled in accordance with the current accounting standards.

Generally, enterprises pay work-related injury insurance to employees, including "management expenses --- social security premiums". Borrow: Administrative Expenses - Social Security Premiums

Credit: Bank Deposit (or Cash in Stock) If the provision is taken, the accounting entries:

Borrow: Administrative Expenses - Social Security Premiums Credit: Other Payables - Work-related Injury Insurance Premiums Payable

When the unit pays to the social security authority: borrow: other payables - social security premiums Credit: bank deposits (cash in hand).

Extended reading: [Insurance] How to buy, which is better, teach you to avoid the surplus of insurance"pits"

Legal Analysis: When Accruing:

Borrow: Administrative Expenses - Social Insurance Premiums (Enterprise Component).

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

When paying: borrowing: payable to employees - social security insurance premiums (enterprise part).

Other payables – social security premiums (personal component).

Credit: Bank deposits.

When paying wages, the part of social security borne by the individual is deducted

Borrow: Employee remuneration payable.

Credit: Bank deposits.

Other payables – social security premiums (personal component).

Legal basis: Regulations on Work-related Injury Insurance

Article 14 An employee shall be deemed to have suffered a work-related injury under any of the following circumstances:

1) Being injured in an accident during working hours and in the workplace due to work-related reasons;

2) Being injured in an accident while engaging in work-related preparatory or finishing work in the workplace before or after working hours;

3) Injured by violence or other accidents during working hours and in the workplace due to the performance of work duties;

4) Suffering from occupational diseases;

5) During the period of going out for work, the person is injured by emptying due to work reasons or the whereabouts of an accident are unknown;

6) Injured in a traffic accident or an accident involving urban rail transit, passenger ferry, or train for which they are not primarily responsible;

7) Other circumstances that laws and administrative regulations provide shall be recognized as work-related injuries.

Article 30 Employees who are injured in accidents or suffer from occupational diseases due to work shall enjoy medical treatment for work-related injuries.

Employees who are injured at work should seek medical treatment in a medical institution that has signed a service agreement, and in case of emergency, they can first go to the nearest medical institution to answer the blind first aid.

**If the expenses required for work-related injuries meet the requirements of work-related injury insurance diagnosis and treatment items, work-related injury insurance drug lists, and work-related injury insurance hospitalization service standards, they shall be paid from work-related injury insurance**. The catalogue of work-related injury insurance diagnosis and treatment items, the catalogue of work-related injury insurance drugs, and the hospitalization service standards of work-related injury insurance shall be prescribed by the social insurance administrative department in conjunction with the health administrative department, the food and drug supervision and administration department and other departments.

The food subsidy for the hospitalization of the employee for the work-related injury, as well as the transportation, accommodation and accommodation expenses required for the work-related injury employee to seek medical treatment outside the co-ordination area shall be paid from the work-related injury insurance, and the specific standard of payment shall be stipulated by the people of the co-ordination area.

Injured employees are not entitled to medical treatment for work-related injuries and shall be dealt with in accordance with the basic medical insurance measures.

If the injured employee goes to the medical institution that has signed the service agreement to talk about the cost of work-related injury**, if it meets the requirements, it shall be paid from the work-related injury insurance**.

Pay work-related injury insurance to employees in the account of "management expenses - social security premiums or stoves", borrow: management expenses - social security premiums Loan: bank deposits (or cash in hand) The employer shall pay work-related injury insurance premiums according to the total wages of its employees and the rate determined by the social insurance agency, and the workers shall not pay work-related injury insurance premiums.

[Legal basis].Article 33 of the Social Insurance Law of the People's Republic of China.

Employees shall participate in work-related injury insurance, and the employer shall pay work-related injury insurance premiums, and employees shall not pay work-related injury insurance premiums.

Article 35.

The employer shall pay work-related injury insurance premiums according to the total wages of its employees and the rate determined by the social insurance agency.

The work-related injury insurance of employees of the enterprise shall be accrued and paid by the enterprise, and the specific accounting entries are:

1. When calculating work-related injury insurance premiums:

Borrow: Administrative Expenses - Workers' Compensation Insurance.

Credit: Employee Compensation Payable - Work-related Injury Insurance.

2. When paying work-related injury insurance premiums:

Borrow: Employee Compensation Payable - Work-related Injury Insurance.

Credit: Bank deposits.

Employees of enterprises, public institutions, social organizations, private non-enterprise units, associations, law firms, accounting firms and other organizations, as well as employees of individual industrial and commercial households, have the right to enjoy work-related injury insurance benefits in accordance with the law. Employees shall participate in work-related injury insurance, and the employer shall pay work-related injury insurance premiums, and if employees do not pay work-related injury insurance premiums, the amount of work-related injury insurance premiums paid shall be the product of the total wages of employees of the unit multiplied by the payment rate of the unit.

In accordance with the provisions of the Regulations on Work-related Injury Insurance, the insured can apply for work-related injury insurance compensation for disability, disability, death, medical expenses and nursing expenses incurred due to work-related injuries.

Disability compensation: When the insured is disabled due to a work-related injury, he or she can apply for disability compensation according to the "Disability Appraisal Standards for Work-related Injury Insurance".

Disability compensation: When the insured is disabled due to a work-related injury, he or she can apply for disability compensation according to the "Disability Appraisal Standards for Work-related Injury Insurance".

Death compensation: When the insured dies due to a work-related injury, he or she can apply for death compensation according to the "Death Compensation Standard of Work-related Injury Insurance".

Compensation for medical expenses: When the insured person incurs medical expenses due to work-related injuries, he or she can apply for medical expenses compensation during the insurance period.

Nursing Expenses Compensation: When the insured person incurs nursing expenses due to work-related injuries, he or she can apply for nursing expenses compensation during the insurance period.

1. The company pays work-related injury insurance

Borrow: Payable employee compensation let Hu no - work-related injury insurance.

Credit: Bank deposits.

2. Accrual of work-related injury insurance

Credit: Employee Compensation Payable - Work-related Injury Insurance.

3. Carry forward the profit of the year:

Borrow: Profit for the current year.

The company shall accrue and then pay work-related injury insurance, which shall be accounted for through relevant secondary subjects such as "employee remuneration payable" and "management expenses". Remuneration payable to employees refers to all kinds of remuneration payable by enterprises to employees in accordance with relevant regulations. Management expenses refer to the various expenses incurred by the administrative department of the enterprise for the organization and management of production and business activities.

Work-related injury insurance, also known as occupational injury insurance, is a social insurance system in which employees receive material assistance from the state and society when they suffer accidental injuries at work. How to account for employee work-related injury insurance? This article will answer this question in detail.

Employees are responsible for the accounting of work-related injury insurance.

If the enterprise insures its employees, it should do the following accounting treatment:

1. After the occurrence of a work-related accident, the medical expenses shall be paid to the employees in advance, and the accounting entries are as follows:

Borrow: Other receivables - insurance companies.

Credit: cash on hand bank deposits.

2. When the insurance company or the social security compensation company pays the drug fee in advance, if it is paid in full, the following accounting entries shall be made:

Borrow: Bank Deposits, Cash on Hand.

Credit: Other Receivables – Insurance Companies.

3. If it is not a full compensation, the accounting entries are as follows:

Borrow: Bank deposit.

Management fees. Credit: Other Receivables – Insurance Companies.

When the enterprise does not provide insurance for its employees and fully reimburses the workers' drug expenses, the accounting entries are as follows:

Borrow: Administrative expenses.

Credit: Bank deposits (cash on hand).

Workers' compensation insurance coverage.

Work-related injury insurance coverage includes: medical expenses; Hospitalization meal subsidy, transportation, room and board expenses; Assistive device fees; Salary during the suspension period (the salary during the suspension period is the original salary and benefits of the employee, and the suspension period is generally not more than 12 months); Nursing expenses during the period of leave without pay; a one-time disability benefit; When the labor relationship is terminated, the work-related injury insurance shall pay a one-time work-related injury medical air subsidy, and the employer shall pay a one-time disability employment subsidy; If an employee dies on the job, the funeral allowance, pension for dependent relatives and work-related death allowance received by the surviving family members; Labor ability appraisal fee.

According to Article 33 of the Regulations on Work-related Injury Insurance, if an employee is injured in an accident or suffers from an occupational disease at work and needs to suspend work to receive medical treatment for work-related injury, the original salary and benefits shall remain unchanged during the period of suspension with pay, and shall be paid by the employer on a monthly basis.

The period of leave without pay is generally not more than 12 months. If the injury is serious or the circumstances are special, it may be appropriately extended upon confirmation by the labor ability appraisal committee at the districted city level, but the extension shall not exceed 12 months. After the work-related injury is assessed, the original benefits shall be suspended and the disability benefits shall be enjoyed in accordance with the relevant provisions of this Chapter.

If the injured employee still needs to be ** after the expiration of the period of suspension of work with pay, he or she shall continue to enjoy the medical treatment of work-related injury.

If an injured employee who is unable to take care of himself needs nursing care during the period of suspension of work with pay, the unit to which he or she belongs shall be responsible.

Compensation for work-related injury insurance should generally be accounted for by the credit and debit accounting method. The unit shall distinguish the accounting elements of the enterprise, such as assets, liabilities, owners' equity, income, expenses and profits, classify the work-related injury insurance compensation, and then record it in the financial activity statement of the current month.

[Legal basis].Accounting Standards for Business Enterprises - Basic Standards, Article 7.

Enterprises should divide accounting periods, settle accounts in installments and prepare financial accounting reports.

The accounting period is divided into annual and interim periods. An interim period is a reporting period that is shorter than a full fiscal year.

Article 8. The accounting of enterprises shall be measured in monetary terms.

Article 9. Enterprises should carry out accounting recognition, measurement and reporting on an accrual basis.

Article 10. Enterprises should determine the accounting elements according to the economic characteristics of transactions or events. Accounting elements include assets, liabilities, owners' equity, revenue, expenses, and profits.

Article 11. Enterprises should adopt the credit and debit accounting method for bookkeeping.