Payroll accounting entries? Accounting entries for the payroll of the enterprise

1. Wage accrual (number of wages payable) borrowed: manufacturing expenses - wages (production personnel) management expenses - wages (management personnel).

Sales Expense—Payroll (Salesperson).

Credit: Employee Remuneration Payable – Wages.

2. The five insurances and one housing fund paid by the enterprise are borrowed: manufacturing expenses (production personnel) and management expenses (management personnel).

Selling expenses (salespeople).

Credit: Other payables - endowment, medical care, etc.

Other payables – Housing Provident Fund.

3. When paying wages, borrow: salary payable - wages (wages payable) credit: cash in hand bank deposits (actual wages paid) other payables - pension medical care (withholding amount) other payables - housing provident fund (withholding amount).

Taxes payable - individual income tax payable (withholding amount) 4. Actual payment and borrowing: other payables - pension and medical care, etc.

Other payables – Housing Provident Fund.

Tax Payable – Individual income tax payable.

This is the right way to deal with it.

1。。Other payables - social security premiums (individuals) are withheld and paid before the company deducts them from the employee's salary on behalf of the Social Security Bureau.

In layman's terms, the company pays 15,500 yuan to the social security bureau, and the company deducts it in advance when paying wages and then pays it to the social security bureau.

2.。。The part of social security (individual) withheld and paid also belongs to the employee's salary (i.e., labor income), but it is deducted by the company and handed over to the Social Security Bureau.

You're right, but it's not clear enough. Other payables - social security premiums (individuals) This is the social security premium advanced by the company to the employee, which should be borne by the employee himself and should not be included in the management fee.

1. Wage accrual (number of wages payable) borrowed: manufacturing expenses - wages (production personnel) management expenses - wages (management personnel).

Sales Expense—Payroll (Salesperson).

Credit: Employee Remuneration Payable – Wages.

2. The five insurances and one housing fund paid by the enterprise are borrowed: manufacturing expenses (production personnel) and management expenses (management personnel).

Selling expenses (salespeople).

Credit: Other payables - endowment, medical care, etc.

Other payables – Housing Provident Fund.

3. When paying wages, borrow: salary payable - wages (wages payable) credit: cash in hand bank deposits (actual wages paid) other payables - pension medical care (withholding amount) other payables - housing provident fund (withholding amount).

Taxes payable - individual income tax payable (withholding amount) 4. Actual payment and borrowing: other payables - pension and medical care, etc.

Other payables – Housing Provident Fund.

Tax Payable – Individual income tax payable.

1. When the enterprise accrues the wages of employees, the accounting entries are as follows:

Debit: management expenses, etc. (included in the corresponding account according to the department to which the employee belongs) Credit: Employee remuneration payable - Employee wages payable.

Employee remuneration payable – social security contributions (unit part).

2. When the enterprise pays the wages of employees, the accounting entries are as follows:

Borrow: Employee Compensation Payable - Employee Salary Payable.

Credit: Bank deposits (or cash on hand).

Other receivables – social security contributions (personal component).

Tax Payable – Individual income tax payable.

Wages refer to the remuneration paid by the employer or statutory employer to the employee in the form of money in accordance with the law or industry regulations or according to the agreement with the employee. The wages accrued by the enterprise shall be included in the corresponding account according to the department to which the employee belongs, and the salary shall be paid through the "employee remuneration payable" account.

There is some deviation in the entries you made.

This should be done: 1. Accrual of wages:

Borrow: Management expenses salary 1000

Credit: Employee Remuneration Payable Salary 1000

2. Pay wages and deduct provident fund:

Borrow: Employee remuneration payable Salary 1000

Credit: Bank Deposit 920

Other payables: Housing provident fund 80

3. Provident fund borne by the enterprise:

Borrow: Management Fee Housing Provident Fund 80

Credit: Employee Remuneration Payable Housing Provident Fund 80

4. When paying:

Borrow: Other payables Housing Provident Fund 80

Employee remuneration payable Housing provident fund 80

Credit: Bank deposit 160

That is, the total management fee should be 1080 (salary 1000 + provident fund 80). And if you do that, the total management fee is only 1000

1. Wage accrual (number of wages payable) borrowed: manufacturing expenses - wages (production personnel) management expenses - wages (management personnel).

Sales Expense—Payroll (Salesperson).

Credit: Employee Remuneration Payable – Wages.

2. The five insurances and one housing fund paid by the enterprise are borrowed: manufacturing expenses (production personnel) and management expenses (management personnel).

Selling expenses (salespeople).

Credit: Other payables - endowment, medical care, etc.

Other payables – Housing Provident Fund.

3. When paying wages, borrow: salary payable - wages (wages payable) credit: cash in hand bank deposits (actual wages paid) other payables - pension medical care (withholding amount) other payables - housing provident fund (withholding amount).

Taxes payable - individual income tax payable (withholding amount) 4. Actual payment and borrowing: other payables - pension and medical care, etc.

Other payables – Housing Provident Fund.

Tax Payable – Individual income tax payable.

Payroll accounting entries are an important accounting treatment that can help enterprises manage their finances effectively and improve their efficiency. This article elaborates on how to deal with payroll accounting entries from the definition of payroll accounting entries, accounting treatments, accounting adjustments, audit reports, etc.

1. Definition of payroll accounting entries.

Definition of payroll accounting entries.

Payroll accounting entries refer to the accounting treatment in which an enterprise records employees' salary expenses in accordance with relevant laws, regulations and accounting standards. The main contents of salary accounting entries include: the determination of employees' wages, the calculation of wage expenses, the bookkeeping of salary expenses, and the provision of salary expenses.

2. Accounting treatment of payroll accounting entries.

Calculation of payroll expenses.

When calculating wage expenses, enterprises first need to determine the actual amount of employees' salary expenses according to the payment of employees' basic salary, performance salary, allowances, subsidies, etc.

Accounting of payroll expenses.

In bookkeeping, the enterprise needs to use the "Employee Remuneration Payable" account to record the salary expenses according to the actual salary expenditure amount of the employees, and record the account in the account books.

Provision for salary expenses.

When accruing, the enterprise needs to use the "tax payable" account to accrue the salary expenditure according to the actual salary expenditure amount of the employee, and record the account in the account book.

3. Accounting adjustments to payroll accounting entries.

Adjustments to payroll expenses.

When adjusting the expenditure of the syndicate and capital, the enterprise needs to make a sharp adjustment to the amount of salary expenditure according to the actual situation to ensure the accuracy of the financial statements.

Audit of payroll expenses.

When auditing payroll expenses, enterprises need to audit payroll expenses according to the actual situation to ensure the accuracy of financial statements.

4. Audit report of payroll accounting entries.

Audit report on payroll expenses.

In the audit report, the enterprise needs to audit the salary expenses according to the actual situation to ensure the accuracy of the financial statements.

Audit results of payroll expenses.

The results of the audit will show whether the payroll expenses are legitimate, whether they are in accordance with accounting standards, and whether there are other issues so that the company can manage the payroll expenses properly.

From the above, it can be seen that payroll accounting entries are an important accounting treatment, which can help enterprises effectively manage their finances and improve their efficiency. When dealing with payroll accounting entries, enterprises should pay attention to issues such as calculating payroll expenses, bookkeeping, accrual, adjustment and auditing to ensure the accuracy of financial statements.

This article elaborates on how to deal with the problem of payroll accounting entries, discusses the definition, accounting treatment, accounting adjustments, audit reports and other aspects of payroll accounting entries, and points out the problems that enterprises should pay attention to when dealing with payroll accounting entries. By properly handling payroll accounting entries, it can help enterprises manage their finances effectively and improve business efficiency.