Accounting entries for medical, pension, unemployment, and work related injury insurance

1.The large amount of 3 yuan that should be paid by an individual shall be borne by the individual, not by the enterprise.

2.Whether it is an enterprise or an individual's "medical, pension, unemployment, and work-related injury" insurance, it is included in the "expense" account, and the same treatment method as wages is withholding and payment, and it is more appropriate to list it in "other payables". [According to the destination of the payment, the account shall be posted separately, and the credit of "other payables" shall be credited, and when the payment is made, it shall be debited

Other Payables Credit: Bank Deposits.

Yuan large amount**, borne by the individual, withheld and paid by the enterprise;

2. The accounting entries of the burden part of the enterprise are:

Borrow: management expenses--- insurance, provident fund, etc.

Credit: Other payables.

3. The part of the withholding and payment of personal burden, the entries are:

Borrow: Wages payable.

Credit: Other payables.

4. When paying, the entries are:

Debit: Other payables.

Credit: Bank deposits.

1. The accounting entries for the part borne by the enterprise are:

DR: Administrative Expenses Manufacturing Expenses – Insurance Premiums.

CR: Other Receivables - Insurance Premiums.

2. The part of the accounting entries that should be borne by the withholding and paying individuals is:

DR: Wages Payable.

Welfare payments payable.

CR: Other Receivables - Insurance Premiums.

Other receivables – personal income tax.

Bank deposit in cash.

3. The accounting entries at the time of payment are:

TL.DR.: Other Receivables – Insurance Premiums.

CR: Bank Deposits.

Answer: 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 it is directly included in the expense, because commercial insurance cannot be deducted before tax.

Entries borrowed: administrative expenses - social insurance premiums - work-related injury insurance.

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

Payment: Borrow: Employee Remuneration Payable - Labor Insurance Premiums - Work-related Injury Insurance.

Credit: Bank deposits.

Since work-related injury insurance is only borne by the company, individuals do not need to bear it, so there is no need to account for other payables.

How to deduct the supplementary pension insurance premiums and supplementary medical insurance premiums paid by enterprises before tax?

The supplementary pension insurance premiums and supplementary medical insurance premiums paid shall be deducted before tax on a proportional basis.

Supplementary endowment insurance and supplementary medical insurance are an important part of social insurance on the basis of basic endowment insurance and basic medical insurance, guided by policy guidance and preferential policies, jointly funded by employers and employees, with capital accumulation and operation value-added as the main characteristics, and with the improvement of the pension treatment of employees of the funded units as the main characteristics. The supplementary endowment insurance premiums and supplementary medical insurance premiums paid by the enterprise orange concession industry for investors or employees-based enterprises shall be allowed to be deducted within the scope and standards stipulated by the competent financial and taxation departments. According to the notice of the Ministry of Finance and the State Administration of Taxation on the enterprise income tax policy issues related to supplementary pension insurance premiums and supplementary medical insurance premiums (CS 2009 No. 27), starting from January 1, 2008, the supplementary pension insurance premiums and supplementary medical insurance premiums paid by enterprises for all employees serving or employed in the enterprise in accordance with the relevant national policies and regulations shall be allowed to be deducted when calculating the taxable income if they do not exceed 5% of the total wages of employees; The excess amount will not be deducted.

If an enterprise pays supplementary endowment insurance premiums and supplementary medical insurance premiums for some employees, it shall multiply the reasonable average annual salary of all employees by the product of the number of insured persons as the basis for calculating the pre-tax deduction of supplementary endowment insurance premiums and supplementary medical insurance premiums, and deduct them before tax in accordance with the standard tax regulations. According to the Notice of the State Administration of Taxation on Issues Concerning the Deduction of Wages and Salaries and Employee Welfare Expenses of Enterprises (Guo Shui Han 2009 No. 3), supplementary pension insurance and supplementary medical insurance are not included in the scope of employee welfare expenses. Therefore, in accordance with the relevant provisions of the financial accounting system, if an enterprise lists supplementary endowment insurance premiums and supplementary endowment insurance premiums in the account of welfare expenses payable, on the one hand, the enterprise can reduce the actual employee welfare expenses incurred in the current period within the standard stipulated by the tax regulations and deduct them before tax in accordance with the tax regulations; On the other hand, the enterprise can directly include the supplementary endowment insurance and supplementary medical insurance that meet the standards stipulated by the Tax Leasing Bureau into the current profit or loss, and if it fails to pass the accounting of the welfare expenses payable, it shall be deducted before tax according to the standard stipulated by the tax, and the taxable income shall be increased by the excess tax payment.

1. If the unit insures the employee, the accounting treatment is as follows:

1. After the occurrence of a work-related accident, pay the medical expenses to the employee in advance

Borrow: Other receivables - insurance companies or social security.

Credit: Cash (or bank deposit).

2. When the insurance company or social security compensation company pays the drug expenses in advance (if the full amount is paid), borrow: bank deposit or cash.

Borrow: Other receivables bend - insurance company or social security.

3. If it is not paid in full.

Borrow: Bank deposit.

Borrow: Management expenses or welfare expenses payable (the company bears part of the rising rock) Loan: Other noisy royal receivables - insurance company or social security.

2. If your employer is not insured, the full reimbursement of the worker's medical expenses.

Borrow: Administrative expenses (or benefits payable).

Credit: Bank deposits.

Social security is paid jointly by the unit and the individual employee, and the specific payment ratio of the five social insurances varies from place to place, but it is roughly divided.

The internal part is: endowment insurance: unit capacity.

and individuals contribute 20% and 8% of their wages respectively;

Medical insurance: units and individuals pay about 10% and 2% respectively;

Unemployment insurance: about 2% and 1% respectively for units and individuals;

Maternity insurance: the unit pays the contract, and the individual does not pay;

Work-related injury insurance: about 2% is paid by the unit, and no contribution is made by the individual.

Knowing the proportional distribution, you should know how to make entries.

Health care. How to make accounting entries for endowment insurance and work-related injury insurance First of all, when withdrawing, it is necessary to divide the part that is deducted from the individual's salary, that is, the part borne by the individual, and the part borne by the unit, but the proportion borne by the enterprise and the individual is different; The part borne by the unit Borrows: management expenses - labor insurance premiums (endowment + work-related injury insurance + unemployment insurance) Welfare expenses payable - medical insurance loans

Other Payables - Medical Insurance Credit: Other Payables - Pension Insurance Credit: Other Payables - Work-related Injury Insurance Credits:

Other payables - unemployment insurance withholding part of the employee (personal burden of medical care, pension, unemployment insurance. Work-related injury insurance is not borne by the individual) When paying wages: Borrow:

Salary Payable Credit: Other Payables - Medical Insurance Credit: Other Payables - Pension Insurance Credits

Other Payables - Unemployment Insurance Credit: Other Payables - Personal Income Tax Credit: Cash When Handed Over Borrow:

Other payables - medical insurance (unit + individual burden) Borrow: other payables - endowment insurance (unit + individual burden) Borrow: other payables - work-related injury insurance (unit burden part) Borrow:

Other payables - unemployment insurance (unit + individual burden) Credit: bank deposit or cash It is particularly emphasized that you should pay attention to the fact that medical insurance is included in the account of welfare expenses payable, and directly including management expenses will lead to your accounting errors, if you are a large enterprise, accounting firms or tax bureaus will be very concerned about this; If the accounting firm finds that it will let you adjust the accounts after the audit, the tax bureau will make your company pay taxes and impose fines, which will cause unnecessary losses to your company; The employee welfare fee can be withdrawn normally according to the specific situation of your unit.

The payment of endowment insurance can be based on the cost of management or the cost of payable employee remuneration to make accounting entries.

1. Pension, medical care, and unemployment are generally referred to as the social security premium, which is divided into the individual contribution part and the enterprise contribution part, so the treatment of these two parts is different. The personal part should be included in "other receivables - social security individuals"; The enterprise part is included in the "management expenses - labor insurance premiums".

2. When withdrawing: Borrow: management expenses - labor insurance premiums (enterprise part) Other receivables - social security personal (personal part) Credit:

Other payables – social security**; Loan: Other Payables - Social Security** Credit: Bank Deposits; Recovering the personal portion from the wages of workers borrowed:

Wages Payable Credit: Other Receivables - Social Security Individual If it is a social flexible employee, it will be included in the "welfare payable", if not, it will generally not be reimbursed, if it is, it should be included in his total salary, and the individual income tax shall be calculated and paid according to the "remuneration for labor services".

Accounting entries for work-related injury insurance:

When accruing: borrowing: management expenses.

Credit: Other payables.

When paying: debit: other payables.

Credit: Bank Deposits Cash on hand.

Payment of Work-related Injury Insurance Premiums:

1. 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. Let's do a quiz before studying, click on the test, I am not suitable for studying accounting.

What are the items included in the medical expenses reimbursed to employees due to work-related injuries?

So who is this, is your unit?

Compare with Borrow: Administrative Expenses - Compensation Payable to Employees.

Credit: Cash.

Borrow: Administrative Expenses - Employee Compensation Payable.

Credit: Cash.

Well, you can do it in the stall.

Personally, I think: borrow: expenses to be amortized.

Credit: Other payables.

It will not be repeated, because before 1677 yuan in cash payment, you did not include the expenses but only included in other receivables, and other receivables are the current accounts to be cleaned up eventually, either to recover the money or to include the profit and loss, so it is correct to include the management expenses when you know that you can't get it back, and you didn't pay again when you included the management expenses.

For professional questions, consult the professional social security **12333, or go to the social security hall for consultation.

Your entries are correct and there are no duplicate payments.

Your second entry is credited with other receivables, not cash or bank, so it's not double-billed.

In addition, this $1,677 should be included in the welfare expenses, so the second entry should be:

Debit: Bank deposit 4868

Welfare payable 1677

Credit: Other receivables 6545

Borrow: Administrative Expenses - Welfare Expenses 1677

Credit: Welfare Payments Payable 1677