Pay retirees salaries of 180,000 yuan from zero balance accounts Accounting entries

1. Pay the salary of retirees of 180,000 yuan from the zero balance account Accounting entries.

Borrow: Employee remuneration payable.

Salary (retirement allowance) 180,000

Credit: Zero balance account.

Amount of funds 180 000

2. Interpretation. 1. The "Remuneration Payable to Employees" account for the various salaries payable by public institutions to employees and for employees in accordance with relevant regulations. In accordance with the relevant provisions of the state, it shall be in accordance with the "salary (retirement allowance)", "local (departmental) allowance and subsidy", "other personal income" and "social insurance premium".

Housing Provident Fund" and so on.

2. When calculating the wages payable to retirees in the current period.

Borrow: business expenditure, operating expenditure.

Credit: Employee Remuneration Payable – Salary (Retirement Allowance).

3. The account of "Zero Balance Account Usage Limit" accounts for the amount of funds received and disbursed by public institutions that implement centralized payment by the State Treasury in accordance with the expenditure plan approved by the financial department. When a retiree's salary is paid from a zero-balance account, it is credited to the account as mentioned above.

1. The payment of the zero balance account cannot be paid, so you cannot obtain the original voucher of payment, and the business cannot be established and cannot be recorded.

2. If it can be paid, it means that it is not a zero balance account, or the account has been entered, pay attention to obtain the original voucher of the receipt to make the voucher entry.

3. Accounting entries have nothing to do with zero balance, as long as they are paid, they can write accounting entries according to normal payments.

Pension is related to factors such as the amount of contributions, the total number of years of contributions, the retirement age, and the average social wage in the region.

Generally, the pension is: personal account pension + basic pension + other allowances.

1) Personal account pension. The total amount of funds in a personal account is divided by a certain number, which is determined by the age at the time of retirement.

Retirement age, number (number of months of pension accrual in personal account).

Hypothesis: Retire at the age of 60 and retire with 139,000 yuan in your personal account.

Personal account pension = 139000 139= 1000 yuan.

2) Basic pension. Multiply the number of years of contribution by 1% by the average monthly wage of the local society in the year of retirement.

Hypothesis: The average monthly wage of the local society is 8,000 yuan, and the payment period is 25 years.

Basic pension = 25 years * 1% * 8000 yuan = 2000 yuan per month.

Note 1: This is assuming that the contribution has been made according to the local average wage level, and if the contribution is high, the figure of 1% (calculated based on the individual contribution base and the average social wage) will be high, for example, if the contribution is low, it will be less than 1%, such as .

Note 2: Generally, the local pension insurance system began to implement individual contributions, and the previous length of service, as long as there is a contract, files and other proofs, all are deemed to have been paid, which is called the deemed payment period.

Military age is also considered as the number of years of contributions.

In the case of (1) and (2) above, the total of the two items is per month: 1000 + 2000 = 3000 yuan per month.

3) Other allowances: model workers, only children, local supplements, transitional allowances, payment period allowances, etc.

All of the above (1) + (2) + (3) constitute the pension in the first month of retirement. Generally, a certain percentage will be raised every year, and 5% will be raised in 2020.

At present, the policy is to make up the free basic pension + personal school account pension after retirement (the pension insurance system is still involved in the work before the reform, and there is also a transitional pension).

The calculation method is as follows.

1. Basic pension = (the average monthly salary of the province's on-the-job employees in the previous year at the time of retirement of the insured personnel + the average monthly indexed salary of the insured person) Electricity payment period Subject %. Note: My indexed average monthly contribution salary = the average monthly salary of on-the-job employees in the province in the previous year and my average contribution index).

Second, the personal account pension = the amount of personal account savings calculated and issued (more than 0 years old for the benefit, more than the age of less zero, m 0 years old for the benefit).

Because, at present, it is not known that the average monthly salary of the local on-the-job workers in the province in the previous year, your average contribution index and the number of years of pension insurance payment at the time of retirement, it is impossible to accurately calculate how much pension you can get when you retire.