Do I need to transfer the unpaid wages from the remuneration payable to the employee to other payabl

If it is the salary payable in the next month, it does not need to be transferred to other payables for the time being, only the kind of long-term specific, and then consider whether to transfer it to the corresponding account according to the actual situation.

1. As mentioned in the question, there is generally no need to transfer to other payables.

The account is processed and posted to the employee remuneration payable.

The credit balance of the account itself reflects the unpaid wages and salaries.

2. In actual work, when special circumstances occur, the unpaid wages can be transferred to other accounts payable, for example, if the wages are paid by bank transfer, if the employee's bank account (bank savings card.

or passbook, etc.) cannot be transferred to wages due to abnormalities, and the payment is generally returned, then, in terms of accounting treatment, the returned money can be transferred to other accounts payable, and after the problem is solved and the transfer is successfully re-made, other accounts payable can be reversed.

There is no need to transfer from employee compensation payable to other payables.

Employee remuneration payable and other payables belong to the liability category, so they are registered in ** are the same, and there is no need to transfer them out.

There is no need to transfer to other payables, this account is a liability account, and its credit balance represents the unpaid amount due.

The wages that should be paid but not paid are determined to be temporarily unpaid, and need to be transferred from the remuneration payable to employees to other payables.

However, if the accounts in other accounts payable should be cleared as soon as possible, they cannot be hung for a long time.

The remuneration payable to employees can be set up under the liability account, which does not need to be carried forward.

Personally, I think that if it is a salary that has not been paid because of it, in fact, it only needs to be directly linked to the credit side of the employee remuneration payable, and the credit balance is the salary that the enterprise should pay but has not paid.

1 Not considered payroll.

2 Because the remuneration payable to employees is transferred to other matching payables, it is only the transfer of the balance of the account account of employee remuneration payable to other accounts payable, which is an accounting adjustment operation, and does not involve the actual flow of funds and the payment of wages.

3 Wage payment means that the enterprise pays the actual funds payable to the employee to the employee, rather than adjusting the account account of the employee salary payable. Rubber.

Therefore, the transfer of employee remuneration to other payables is not considered to be the payment of wages.

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Accounting: Regarding the compensation payable to employees, why should the compensation of employees be included in other payables?

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Employee remuneration is not credited to other payables.

Other payables are the part of the amount that should be deducted from the employee's personal social security contributions.

Or record some expenses paid on behalf of others, such as medical expenses, utility bills, and the part that will be recovered later will be recorded in other payables.

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Summary. Hello, the amount of remuneration payable to employees is neither actual wages nor payable wages, but payable wages + personal compensation - the balance of individual deductions. Of course, if both of these two are zero, it is the payable payment.

Hello, the amount of remuneration payable to employees is neither actual wages nor payable wages, but payable wages + personal compensation - the balance of individual deductions. Of course, if both of these two are zero, it is the payable payment.

legal analysis; The amount of remuneration payable to employees is neither actual wages nor payable wages, but payable wages + the balance payable by the individual - deducted by the individual. Of course, if both of these two items are zero, then it is the amount of wages due.

Legal basis: Article 48 of the Labor Law of the People's Republic of China stipulates that the state implements a minimum wage guarantee system. The specific standards of the minimum wage shall be prescribed by the people of the provinces, autonomous regions and municipalities directly under the Central Government, and shall be reported for the record.

The wages paid by the employer to the employee shall not be lower than the local minimum wage.

Summary. Legal basis: Article 17 of the Labor Contract Law of the People's Republic of China The labor contract shall have the following clauses:

1) The name, address, and legal representative or principal responsible person of the employer; (2) The worker's name, address, and resident ID card or other valid identification number; (3) The term of the labor contract; (4) The content of the work and the place of work; (5) Working hours, rest and vacation; (6) Labor remuneration; (7) Social insurance; (8) Labor protection, working conditions and protection against occupational hazards; (9) Other matters that shall be included in the labor contract as provided by laws and regulations. Article 18 Where the labor contract is not clear on the standards of labor remuneration and working conditions, and disputes arise, the employer and the worker may renegotiate; If the negotiation fails, the provisions of the collective contract shall apply; If there is no collective contract or the collective contract does not stipulate labor remuneration, equal pay for equal work shall be implemented; Where there is no collective contract or the collective contract does not stipulate standards such as working conditions, the relevant provisions of the state shall apply.

Hello, legal analysis: whether the remuneration paid to employees is actual or should be paid: wages should be paid.

Specifically, depending on the provisions of the labor contract, the wages on the general labor contract are the wages payable, that is, the wages that do not deduct the part paid by individuals and individual income tax of social security and provident fund; If it is clearly stated that it is an after-tax salary, then the agreed stupid spring lead will bring good wages for the actual workers.

Legal basis: Article 17 of the Labor Contract Law of the People's Republic of China shall contain the following provisions: (1) the name, domicile and legal representative or main person in charge of the employer; (2) The worker's name, address, and resident ID card or other valid identification number; (3) The term of the labor contract; (4) The content of the work and the place of work; (5) Working hours, rest and vacation; (6) Labor remuneration; (7) Social insurance; (8) Labor protection, labor conditions, and protection against occupational hazards; (9) Other matters that shall be included in the labor contract as provided by laws and regulations.

Article 18 Where the labor contract is unclear on the standards of labor remuneration and working conditions, and disputes arise, the employer and the worker may renegotiate; If the negotiation fails, the provisions of the collective contract shall apply; If there is no collective contract or the collective contract does not stipulate labor remuneration, equal pay for equal work shall be implemented; Where there is no collective contract or the collective contract does not stipulate standards such as working conditions, the relevant provisions of the state shall apply.

Summary. Hello, the remuneration payable to employees is neither actual salary nor payable salary. Rather, it should be paid salary + individual should make up - the balance that should be deducted by the individual.

Of course, if both of these two items are zero, then it is the amount of wages to be paid. An enterprise shall recognize the remuneration payable by its employees as a liability during the accounting period in which the employees provide services to it, and in addition to the compensation given for the termination of the labor relationship with the employees, it shall be based on the beneficiaries of the services provided by the employees.

Hello, the remuneration payable to employees is neither actual salary nor payable salary. Rather, it should be paid salary + individual should make up - the balance that should be deducted by the individual. Of course, if both of these two items are zero, then it is the amount of wages to be paid.

The enterprise shall, during the accounting period in which the employee provides services to the employee, recognize the employee's remuneration as a liability, and in addition to the compensation given to Lu Beiyu due to the termination of the employment relationship with the employee, it shall be based on the beneficiary of the employee's service.

Hello, legal basis: Article 34 of the Regulations on the Implementation of the Enterprise Income Tax Law of the People's Republic of China: Reasonable wages and salaries incurred by enterprises are allowed to be deducted.

The term "wages and salaries" as mentioned in the preceding paragraph refers to all cash or non-cash remuneration paid by an enterprise to its employees in each tax year, including basic wages, bonuses, allowances, subsidies, year-end salary increases, overtime wages, and other expenses related to employees' positions or employment.

We may all see the two columns of payable wages and actual wages on our payslips, so is the accounting account of employee compensation payable Xiangli Xi's actual wages or payable wages? If you don't know this part, then let's learn with Deep Space Net.

The amount of remuneration payable to employees is neither actual wages nor payable wages, but payable wages + the balance of individual payable - individual deductions, of course, if both of these are zero, it is the amount of wages payable.

Is there a difference between payable wages and actual wages?

In the actual work, enterprises should pay attention to the difference between the wages payable and the actual wages, and cannot directly carry out accounting treatment according to the actual wages, and the wages payable and the deductible should be accounted for, so as to comply with the provisions of taxation and accounting.

What parts of a company's payroll are included?

The wage schedule of general enterprises includes: wages payable, deductible items, actual wages, signature and remarks of the recipient, wages payable include standard wages, overtime wages, bonuses, allowances, etc., and deductible payments include basic social insurance premiums borne by individuals, housing provident funds borne by individuals, withholding and payment of individual income tax and deductible employee leave, fines, etc. The wages payable minus the amount deducted equals the actual wages paid.

How to deal with the amount of deduction that is the difference between the payroll payable and the actual payroll?

Article 35 of the Regulations for the Implementation of the Enterprise Income Tax Law stipulates that the basic social insurance premiums, basic medical insurance premiums, unemployment insurance premiums, work-related injury insurance premiums, maternity insurance premiums and other basic social insurance premiums and housing provident fund (hereinafter referred to as five insurances and one housing fund) paid by the enterprise in accordance with the scope and standards stipulated by the relevant competent authorities or provincial people, shall be allowed to be deducted. Losses and other expenses are allowed to be deducted in the calculation of taxable income.

Relevant accounting entries.

1. Accrual of wages.

Borrow: Administrative Expenses - Wages Payable.

Credit: Employee Compensation Payable - Wages Payable.

2. Accrual of five insurances and one housing fund.

Borrow: management expenses - five insurances and one housing fund.

Borrow: Other receivables - five insurances and one housing fund.

Credit: Employee remuneration payable - five insurances and one housing fund.

Credit: Bank deposits.

3. Pay wages.

Borrow: Employee remuneration payable.

Credit: Other receivables - five insurances and one housing fund.

Credit: Tax Payable - Individual Income Tax Payable.

4. Withholding and payment of individual income tax.

Borrow: Tax Payable - Individual Income Tax Payable.

Credit: How to deal with the accounting treatment of the amount of employee remuneration payable in bank deposits if the amount is greater than the actual amount?