How to account for the two fee subsidy for public welfare posts

Is it an out-of-capital expenditure? Or is it an overhead?

Summary. Hello, for your question to make the following answers to the subsidy fund accounting method: the budget unit receives the subsidy funds for public welfare post personnel, loans, bank deposits, loans, non-operating income; Borrowing, current year profit, loan, non-operating income - subsidy income.

Hello, for the elimination of your questions for the following answers to the subsidy fund accounting method: the budget unit receives the subsidy funds for public welfare post personnel to take the bucket promotion, borrow, bank deposits, loans, non-operating income; Borrow, annual profits, loans, non-operating income - subsidy income.

When this expenditure is used (e.g., the purchase of materials and the purchase of fixed assets), the debit: fixed assets, taxes payable - VAT payable (input tax), credit: bank deposits.

Except for those that are not included in profit or loss as stipulated by the Ministry of Finance and the State Administration of Taxation, the enterprise shall be incorporated into the taxable income of the year in which the subsidy income is actually received, and the income tax shall be calculated and paid.

The public welfare post subsidy includes: post wage subsidy, social insurance premium subsidy, comprehensive insurance premium subsidy, statutory holiday overtime subsidy, and other fluid recharge stickers.

At present, the city has reviewed the public welfare positions declared by enterprises, and all personnel with employment difficulties can apply to the Ministry of Social Human Resources, so do you know the difference between public welfare posts and social security subsidies? In order to answer your questions, we have compiled relevant legal knowledge for you to read, hoping to help you. What is the difference between public welfare post hand subsidy and social security subsidy?

Lawyer's Answer] If a public welfare post absorbs a person with employment difficulties, signs a labor contract with him for a period of more than one year and pays social insurance premiums for him, he or she will be given a social security subsidy and post subsidy within the corresponding period according to the actual number of people recruited. The social insurance subsidy standard is the part of social insurance borne by the enterprise, and the social insurance subsidy base shall be implemented according to the minimum monthly payment base announced by the District Human Resources and Social Security Bureau in the current year. The subsidy period shall not exceed 3 years.

The subsidy standard for public welfare posts is 300 yuan per person per month, and the subsidy period is not more than 3 years. In addition, for the "4050" personnel, low-income personnel, and "double zero" family personnel who absorb scumbags in public welfare posts, the period of social insurance subsidies can be extended accordingly after the expiration of the two subsidies, and the maximum period is not more than 3 years. Related Knowledge:

Declaration of social security subsidy and post subsidy for public welfare posts 1. Subsidy object and duration If a public welfare post absorbs employment of persons with employment difficulties, signs a labor contract with them for a period of more than one year and pays social insurance premiums for them, social insurance subsidies and post subsidies will be given within the corresponding period according to the actual number of recruits, and the period shall not exceed three years. Among them, persons with employment difficulties include the following persons: (1) Urban "4050" personnel (women are at least 40 years old and men are at least 50 years old at the time of declaration); 2) Urban subsistence allowance personnel; (3) "Double zero" family members; (4) Persons from the families of workers living in extreme poverty in urban areas; (5) urban disabled persons; (6) Land-expropriated farmers who are enjoying the minimum livelihood guarantee in urban or rural areas and have employment difficulties within the urban planning area; (7) Persons who have been unemployed for more than one year (women are at least 35 years old and men are at least 45 years old at the time of declaration).

For the "4050" personnel, urban subsistence allowance personnel, and "double zero" family personnel absorbed by public welfare posts, after the expiration of the two subsidies, the period of social insurance subsidies can be extended accordingly, and the maximum period is not more than three years. 2. Subsidy standard (1) Social insurance subsidy. The social insurance subsidy standard is calculated according to the five social insurance premiums paid by the public welfare posts for the employment difficulties, including pension, medical care, unemployment, work-related injury, and maternity, of which the medical insurance does not include the monthly medical assistance of 5 yuan, and the pension, medical and unemployment insurance premiums that should be paid by the individual are still borne by the individual.

2) Post subsidy. The post subsidy standard is 300 yuan per person per month. The subsidy period shall not exceed 3 years.

The subsidy standard for public welfare posts is 300 yuan per person per month, and the subsidy period is not more than 3 years.