The issue of accruing wages and how to accrue wages

I think your question is like this: (under normal circumstances) the total salary of 90,000 yuan per month, minus the provident fund, pension insurance, medical care, unemployment tax, etc., the actual amount paid is 80,000 yuan.

Under special circumstances, the total salary of 90,000 yuan per month, in addition to subtracting the provident fund, pension insurance, medical care, unemployment tax, etc., should also be subtracted from the situation that the salary is not paid in the current month, such as maternity allowance, disability allowance, unpaid leave, etc. The actual number of distributions was 80,000.

All of the above can be calculated at 90,000. Deductions are accounted for accordingly as required. In fact, there is no need to make provision for the treatment of special circumstances, such as some people who enjoy maternity allowance.

However, in practice, it is beneficial to be calculated by the unit and issued on behalf of a certain standard, first of all, the determination of the amount of maternity allowance and the time of transfer are not necessarily the actual maternity leave time. Secondly, directly offsetting the maternity allowance from the total salary will save the trouble of withholding various insurance premiums from the provident fund.

In addition: during the performance appraisal, it can be calculated according to the actual amount payable. For example, according to the progress of the use of the total salary, 90,000 yuan should be paid this month.

However, due to the poor completion of various indicators, the approval was reduced by 10,000 to 80,000. In this way, the accounting should be calculated at 80,000 yuan. These need to be controlled by the HR department.

My understanding is this, I don't know if it's useful.

It depends on what your reason is. If it is sick leave, then 1000 cannot be counted as a total salary, and it is calculated according to 80,009. If it is a personal loan or a fine, then 1,000 will be counted in the total salary and will be calculated according to 90,000.

So it still depends on the specific situation.

It should be calculated at 80,000. Because you only sent 80,000.

If you accrue more and pay less, then you must have 10,000 yuan, and you will still pay how much you pay in the future salary, and the 10,000 cannot be hung all the time.

What are the personal reasons you are talking about?

I'll assume two possibilities:

1. If the salary is deducted because an employee takes personal leave, it should be 80,000 yuan.

2. It was because an employee violated the company's rules and regulations and was fined 90,000 yuan.

Yes, do this for accounting:

Borrow: Management expenses (etc.) 90,000.

Credit: 90,000 employee compensation payable.

Borrow: 90,000 yuan of employee remuneration payable.

Credit: Bank deposits (cash) 80,000.

Credit: Non-operating income of 10,000 yuan.

You do know how much to actually extract as per that.

The 1,000 accrual is non-operating income.

Paying wages is a very happy thing, but as a financial officer, do you know why wages and salaries should be accrued?

On the day of payroll, the cashier will pay the salary according to the payroll compiled by the human resources department, and the accountant or accounting supervisor will review the payment, but the salary is not as simple as you think.

According to the requirements of the accrual accounting system, the employment expenses incurred in the current month should be included in the cost of the enterprise in the current month, but due to the different payment methods, the question of whether wages and salaries need to be accrued.

If the salary of the enterprise is paid in the current month, then, according to the accrual principle of accounting, the current month occurs and is recorded in the current month, and the wages and salaries do not need to be accrued, but are directly distributed at the end of the month.

If the salary payment method of the enterprise is to take the current month's salary and pay it next month, which is what we often call the form of "paying wages", this will cause a lag in the calculation and payment of wages. The main reason for this problem is that it is necessary to wait until the end of the month to fully calculate the salary based on the attendance and performance of each employee. Therefore, in order to meet the accrual principle of accounting, it is necessary to estimate the number of wages in the current month with reference to the historical situation of the enterprise's wages and salaries, and make accrual and record them.

Whether wages need to be accrued or not depends on the time corresponding to the wages paid, and the treatment of the issuance system and the current month settlement system is different.

In practice, enterprises and units basically adopt the wage system, that is, the salary paid in the current month is the previous month, and the accrual system requires that the expenses incurred in the current month should be recorded in the current month, so the wages of the current month should be calculated and calculated in the financial treatment, and the wage expenses incurred in the month should be temporarily estimated according to the historical situation, and the wages of the previous month should be paid at the same time.

Under the issuance system, the salary payment is generally after the 10th, and the lag in the calculation and payment of wages needs to be recorded at the end of the month. When accruing: Accounting through accounts such as "management expenses" and "employee remuneration payable" is convenient for the collection of costs and expenses and the carry-over at the end of the month.

Monthly payroll is paid and then calculated through "employee remuneration payable", which satisfies the accrual requirement of accounting.

If the salary of the current month is paid in the same month, the salary should not be accrued, but the salary will be distributed at the end of the month, such as the salary is allocated to the management expenses and sales expenses, which also meets the requirements of the accrual system.

According to the accrual system, the calculation of wages should be included in the actual month of occurrence, but because the calculation of wages can generally not be calculated until the next month, the month has not been completed, the piecework does not know how much has been done, and the timekeeper cannot be sure whether to ask for leave.

For example, the November salary should be included in the cost of November, but if the November is not completed, the November salary cannot be determined, let alone paid.

Therefore, in the financial processing, it is necessary to accrue the salary of November on November 30 to form the liability of the enterprise to the employee, and then try to calculate the salary amount in December before it can be paid, so it must be accrued, otherwise it will violate the accrual principle of accounting if the cost is recorded in December.

It is better to accrue.

In order to correctly reflect the cost of the product and the production and operation expenses, it is best to withhold.

The salary of the current month is generally paid to the next month, and the cost cannot reflect the cost of the current month.

How to make entries for January and February wages.

The first problem is that the salary does not have to be accrued, and it can be paid monthly, but in this way, it cannot correctly reflect the expenses of this month, so it is generally accrued.

The second question is that the payment does not have to be remitted to the basic account, it can be remitted to any account, and you can deposit it to the basic account for cash payment. We usually have several bank accounts, because the peers are faster, and the other bank's account number will give him that bank. There is also a discrepancy between the regulations and the practice, at least there is a gap between us and the theory.

The purpose of the provision is to include payroll expenses in the relevant costs, and the standard of accrual is the total amount of wages payable.

Because enterprise accounting adopts the principle of accrual accounting. According to the system of rights and responsibilities, as long as it is the cost of the month, regardless of whether it is received or paid, it must be used as the cost of the month.

Since the wages of enterprises are generally paid next month, that is, wages are paid only after working until the next month, according to the requirements of the accrual system, the wage expenses that have been incurred in this month should be calculated first, so as to accurately calculate the profit and loss of the current period.

Accrual function. 1. Under the premise of accrual accounting, certain expenses that have been incurred but not actually paid are included in advance.

2. According to the provisions of the system, calculate and withdraw the relevant (retention, impairment) provisions.

3. Anticipate certain accounts payable.

4. Other expected items in line with the accounting system.

Article 6 of the Interim Provisions on Payment of Wages.

The employer shall pay the wages to the employee. If the worker is unable to receive wages for any reason, his relatives or entrusting others to collect the wages on his or her behalf. The employer may entrust the bank to pay the wages on behalf of the employer.

The employer must record in writing the amount and time of payment of wages to the employee, the surname and name of the recipient, and the signature, and keep it for at least two years for future reference. When paying wages, the employer and the base position shall call on the worker to provide a list of his or her personal wages.

Article 7. Wages must be paid on the date agreed between the employer and the employee. In the case of a holiday or rest day, payment should be made in advance on the nearest working day. Wages are paid at least once a month, and weekly, daily, and hourly wage systems are implemented.

The monthly salary needs to be accrued, and the current month will be paid first and then the next month, and the standard will be calculated according to the actual amount, if there is a difference, the next month will be more or less.

1. What are the entries for the payment of wages and social security?

Accrual of wages and social security expenses:

Borrow: management expenses, sales expenses.

Credit: Wages payable.

Social Security Payment: Borrow: Salary Payable Other Receivable.

Credit: Bank Deposits Other Receivables.

Wages Paid: Borrow: Wages Payable.

Credit: Bank Deposits Other Receivables.

2. What compensation can be received for the company's bankrupt employees?

According to the Enterprise Bankruptcy Law of the People's Republic of China, workers can receive the following compensation:

1) The wages owed by the company to the workers, medical treatment, disability subsidies and bereavement expenses. Wages shall generally include hourly wages, piecework wages, funds, allowances and subsidies, and expenses such as non-labor remuneration and labor protection shall not be within the scope of wages. In the case of senior executives of the company, the salary is calculated according to the average salary of the employees of the enterprise.

Medical and disability allowance refers to the social security benefits that employees should enjoy according to the medical security system during their employment or the subsidies they should receive due to work-related accidents during their work. The bereavement pension is the pension that the employee's family members should enjoy after work.

2) If the company owes the workers the basic pension and medical insurance expenses that should be included in your personal account, if the company's asset-liability ratio is high, you can also get other parts that should be included in the social pooled account, but from the perspective of bankruptcy practice, the expenses assigned to the social pooled account are generally not available (because the social pooled insurance is second in the repayment order of the bankruptcy law).

3) Compensation that shall be paid to workers in accordance with laws and administrative regulations. According to the economic compensation measures for breach and termination of labor contracts, they specifically include: compensation to be paid for the termination of labor contracts; compensation for deducting or delaying the payment of wages; Compensation payable due to the termination of the labor contract; Other compensation that shall be paid as provided by laws and regulations.

The above-mentioned compensation shall be limited to the extent provided for in laws and administrative regulations, and the compensation paid to workers as stipulated in local regulations and rules shall not enjoy the priority right to be compensated.