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Anonymous users2024-02-07The four golds, also known as the "four insurances", refer to the collective name of several kinds of protective treatment given by the employer to the employee, including endowment insurance, medical insurance, unemployment insurance, work-related injury insurance, and some units also pay maternity insurance, in which case it is also called the "five insurances".
The proportion of enterprise personnel according to the local average salary of the previous year as the payment base for the five insurances, the proportion of enterprises, individuals, of which the proportion of endowment insurance is 28% (20% of the unit, 8% of the individual), the proportion of medical insurance is 10% (8% of the unit, 2% + 3 yuan of the individual), the unemployment insurance is 1% of the unit, the individual, the work-related injury insurance unit, and the maternity insurance ratio is 1% (1% of the unit).
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Anonymous users2024-02-06Fourth, the proportion of gold payment: the part paid by the individual and the part paid by the company.
Pension insurance: base * 8% base * 22%.
Medical insurance premium: base * 2% + base * 12%.
Unemployment insurance premium: base * 1% + base * 2%.
Housing Provident Fund: Base * 8% + Base * 8%.
The medical insurance withheld by the unit for the employee is deducted from the employee's salary, and the medical insurance calculated by the unit is included in the cost.
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Anonymous users2024-02-05Pension insurance: (enterprise) total monthly salary x 20% (individual) total monthly salary x 8% medical insurance premium: (enterprise) total monthly salary x 6% (individual) total monthly salary x 2% unemployment insurance premium:
Enterprise) total monthly salary x 2% (individual) total monthly salary x 1% Housing provident fund: (enterprise) total monthly salary x 8% (individual) total monthly salary x 8%.
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Anonymous users2024-02-04The personal part of the four gold withheld and paid by employees.
Borrow: Employee remuneration payable.
Credit: Other payables.
Borrowed at the time of hand-in: other payables.
Borrow; Bank deposits.
in the cash flow statement.
Employee expenditures. Yes, this belongs to others.
It's just that the company withholds and pays on behalf of the company.
The social security accrued by the enterprise is:
Borrow; Management fees.
Credit: Other payables.
Borrowed when handed in: other payables (individual + unit).
Credit: Bank deposits.
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Anonymous users2024-02-031.Accounting entries for payroll accrued first:
Borrow: Selling Expenses Administrative Expenses Employee Compensation Total Salary Credit: Employee Compensation Payable Total Salary.
2.Accounting entries for re-payroll:
Borrow: Employee remuneration payable Total wages.
Credit: Other receivables--- social insurance premiums (part paid by individuals), other receivables--- provident fund (part paid by individuals).
Taxes payable --- individual income tax payable.
Bank deposits. 3.Finally, there are the accounting entries for the payment of social security:
Borrow: sales expenses, management expenses, employee remuneration, total salary, social security insurance (paid by enterprises), sales expenses, administrative expenses, employee remuneration, total salary, provident fund (paid by enterprises), other receivables--- social insurance premiums (paid by individuals), other receivables--- provident fund (paid by individuals).
Taxes payable --- individual income tax payable.
Credit: Bank deposits.
4.As for the calculation and payment of social security, it can be credited to the corresponding expenses according to the department where the employee belongs.
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Anonymous users2024-02-02The four golds, also known as the "four insurances", refer to the collective name of several kinds of protective treatment given by the employer to the employee, including endowment insurance, medical insurance, unemployment insurance, work-related injury insurance, and some units also pay maternity insurance, in which case it is also called the "five insurances".
The proportion of enterprise personnel according to the local average salary of the previous year as the payment base to pay the five insurances, the proportion of Hengwu enterprises, individuals, of which the proportion of endowment insurance is 28% (20% for units, 8% for individuals), 10% for medical insurance (8% for units, 2% + 3 yuan for individuals), 1% for unemployment insurance, 1% for individuals, work-related injury insurance units, and 1% for maternity insurance (1% for units).
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Anonymous users2024-02-01The unit payment needs to be changed to Huiti, and our company does this:
Abstract: Provision of various insurance loans: management expenses - company expenses - social security.
20% of pension insurance credit: other payables - the unit bears the pension.
Accrual of medical insurance 9% Other payables - the unit bears the medical expenses.
Accrual of unemployment insurance 9% Other payables - the unit bears the unemployment benefit.
1% of work-related injury insurance and other payables - the employer bears the work-related injury benefit.
Accrual of maternity insurance 1% Other payables - the unit bears the maternity allowance.
When withholding personal social security:
Summary: Wages withheld this month Borrow: Wages payable.
Withholding pension insurance loan: other payables - pension.
Substitute for the good Jianyan deduction of medical insurance and other payables - medical funds.
Withholding of unemployment benefits Other payables - unemployment benefits.
When you receive a bank statement:
Abstract: Pay xx years and xx months pension insurance (personal part) borrow: other payables - pension.
Pay xx years and xx months pension insurance (unit part) Other payables - the unit bears the pension.
Pay for medical insurance for xx years and xx months (personal part) Other payables - medical benefits.
Pay the medical insurance for xx years and xx months (part of the unit) Other payables - the unit bears the medical expenses.
Pay unemployment insurance for xx years and xx months (personal part) Other payables - unemployment benefits.
Pay unemployment insurance for xx years and xx months (part of the unit) Other payables - the unit bears the unemployment benefit.
Pay work-related injury insurance for xx years and xx months (part of the unit) Other payables - the employer bears the work-related injury benefit.
Pay the maternity insurance of xx years and xx months (part of the unit) Other payables - the unit bears the maternity allowance.
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Anonymous users2024-01-31The withholding is in other payables, and the company pays in the management expenses.
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Anonymous users2024-01-30No, the payment of social security is composed of state subsidies, employer contributions and individual contributions.
The social insurance we generally talk about for urban workers includes endowment insurance, medical insurance, unemployment insurance, work-related injury insurance, maternity insurance, provident fund, commonly known as five insurances and one housing fund.
The pension insurance standard is 8% for individuals, 10% for companies, medical insurance has different payment standards in different places, to inquire about local policies, work-related injury insurance is all paid by the company, and the provident fund is 5% for the company and individuals
The two "payables" of the budget payable and the special financial account payable have both similarities and differences, and the similarities are: the funds of the budget payable by public institutions in accordance with the provisions of the financial department, and the non-tax income payable from the special financial account are all fiscal funds, which should be settled on a daily and monthly basis, and must be fully settled and paid at the end of the year, leaving no balance. Differences: >>>More
For this question, I use my professional perspective.
In fact, this question should be asked like this, the more pension is paid, the longer the payment time, the more you will receive, and in turn, the less you pay, the short time you pay, the less you will receive, of course, there will be no pension insurance if you do not pay. Because even if you pay a high standard, but you only pay enough for 15 years, then you still receive very little. >>>More
After becoming regular, the unit can make up for the five insurances that have not been paid during the probation period, but the housing provident fund is not compulsory. >>>More
"The Four Talents of the Golden Suit".FinallyZhou WenbinIt's high school. >>>More
Hello dear, glad to answer for you. The 10 points that should be paid attention to in cleaning are as follows; 1. Cleaning the plastic floor with clean water will cause the detergent, moisture and colloidal chemistry, resulting in degumming or crossover of the floor. If water is spilled on the floor, it should be dried as soon as possible. >>>More