What is the account of the disability security payment paid?

The relevant accounting treatment of the disability security fund paid by enterprises is as follows:

1. Enterprises shall set up a detailed account of "Employment Security Fund Payable for Disabled Persons" under the "Other Payables" account (foreign-invested enterprises shall set up a detailed account of "Employment Security Fund Payable for Disabled Persons" under the "Other Payables" account) to calculate the employment security fund for the disabled that the enterprise should pay in accordance with the regulations.

2. The enterprise shall calculate the employment security fund payable for the disabled in accordance with the regulations, debit the account of "management expenses - employment security fund for the disabled", and credit the account of "other payables - employment security fund payable for the disabled" or "other payables - employment security fund payable for the disabled"; When actually paid, the account "Other Contributions Payable - Employment Security Fund Payable for Disabled Persons" or "Other Payables - Employment Security Fund Payable for Disabled Persons" is debited and the "Bank Deposit" account is credited. Where an enterprise places disabled persons in employment in excess of its proportion, or has made remarkable achievements in arranging employment for disabled persons, the rewards received in accordance with regulations shall be debited to the account of "bank deposits" and credited to the account of "management expenses - employment security fund for the disabled".

3. If an enterprise fails to pay the employment security fund for the disabled within the time limit, the late fee paid in accordance with the regulations shall be debited to the account of "non-operating expenses" and credited to the account of "bank deposit".

Of course, enterprises that implement the new "Accounting Standards for Business Enterprises" can also replace the "other payable" account with the "tax payable" account.

According to the regulations, the employment security fund for the disabled paid by the employment insurance enterprise for the disabled is calculated through the "management expenses - employment security fund for the disabled".

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According to the Interim Provisions on the Administration of the Employment Security Fund for Disabled Persons, the employer shall register the accounts of the employment security fund for the disabled, which is arranged in this way. Enterprises and urban and rural collective economic organizations shall include the disability insurance fund in their management expenses, while the organs, organizations, and public institutions shall pay from the balance of the unit's budget or the balance of income and expenditure.

If it has already been accrued, the entry at the time of actual payment.

Borrow: Other payables.

Credit: Bank deposits.

If there is no accrual, at the time of actual payment.

Borrow: Management Expenses - Disability Benefits.

Credit: Bank deposits.

Accrual entries for disability benefits.

When accruing: borrowing: management expenses - disability insurance.

Credit: Other payables.

At the time of actual payment:

Borrow: Other dues.

Credit: Bank deposits.

The payment of the employment security fund for the disabled is recorded as follows:

Borrow: Management Expenses - Disability Benefits.

Credit: Bank deposits or cash.

When accruing, borrow: management expenses.

Credit: Other payables - disability insurance funds.

When paying: generation: other payables - disability insurance.

Credit: Bank deposits.

The employment security fund for the disabled is referred to as the disability insurance fund, which refers to the special funds for the employment of the disabled in accordance with the annual difference and the average annual wage of the employees in the region in accordance with the provisions of the relevant local laws and regulations, calculated and paid for the employment of the disabled in accordance with the annual difference and the average annual wage of the employees in the region in the previous year.

Borrow: Business expenses - disability security fund.

Credit: Bank deposits.

2. When carrying forward the disability insurance**:

Borrow: Financial assistance carry-over.

Credit: Business Expenses - Disability Security Fund.

Disability insurance of public institutions** shall be accounted for through the "business expenditure" account, and then carried forward through the "financial subsidy carryover" account. Undertaking expenditure refers to the actual expenditure incurred by public institutions in carrying out various professional business activities and their auxiliary activities, including basic salary, subsidy salary, other salary, employee welfare expenses, social security expenses, student grants, official expenses, operating expenses, business entertainment expenses, equipment purchase expenses, repair expenses and other expenses.

Placed"Business Expenses - Other Expenses"Middle.

Other Fees"It is the name of the detailed account specified in the accounting system of public institutions, and there is no detailed description of relief expenses in the accounting accounts of public institutions, but it is also possible to design detailed accounts according to the needs of the unit.

Calculation: Units that have not arranged employment for disabled persons or have not arranged employment for disabled persons in the prescribed proportion shall pay disability insurance according to 60% of the average salary of employees in the city in the previous year as announced by the Municipal Bureau of Statistics.

The amount of disability insurance paid = (the total number of employees in the unit in the previous year (average number) and the number of disabled employees in the previous year) 60% of the average salary of employees in the city in the previous year

1. Accounting account setting.

Under the "Other Payables" account, a detailed account of "Employment Security Fund for Disabled Persons" is set up, which accounts for the employment security fund for disabled persons that enterprises should pay in accordance with regulations.

2. Accounting processing.

The enterprise calculates the employment security fund for the disabled payable in accordance with the regulations, debits the account of "management expenses - employment security fund for the disabled", and credits the account of "other payables - employment security fund for the disabled"; In fact, when the employment security fund for the disabled is paid, the account "other payables - employment security fund for the disabled" is debited and the account "bank deposit" is credited.

Extended information: If the number of disabled persons employed by an employer does not reach the proportion prescribed by the people of the province, autonomous region or municipality directly under the Central Government where it is located, it shall pay the security fund, otherwise it is not required to pay the employment security fund for the disabled. According to the Notice of the Ministry of Finance and the State Administration of Taxation on Issues Concerning the Taxation of Enterprise Subsidy Income (Cai Shui [1995] No. 81), the employment security fund for the disabled paid by taxpayers in accordance with the unified regulations of the people of all provinces, autonomous regions and municipalities directly under the Central Government can be deducted before enterprise income tax.

1. As mentioned in the title, the disability security fund can generally be credited to the management expense account.

2. This expenditure is due to the failure of the unit to provide a certain proportion of disabled persons with employment in accordance with laws and regulations, and its nature should be administrative expenses, and it is an annual expense, so it is directly included in the expenses of the period.

The employment security fund for the disabled paid by the unit shall be included in the management expense account.

Administrative expenses refer to the expenses incurred by the administrative departments of enterprises in organizing and managing production and business activities. Management expenses are period expenses that are included in the loss or gain of the current period in the period in which they are incurred. Management expenses account for wages and surcharges, trade union funds, employee education funds, teacher fees, outsourcing training fees, housing provident fund, pension insurance premiums, unemployment insurance premiums, depreciation expenses, unemployment security funds, office expenses, medical insurance premiums, etc.

The original Notice of the Ministry of Finance on Printing and Distributing the Provisions on the Accounting Treatment of Enterprises Paying Employment Security Funds for the Disabled (Cai Hui Zi [1995] No. 10) stipulates that enterprises shall calculate the employment security fund for the disabled payable in accordance with the regulations, debit the account of "management expenses - employment security fund for the disabled", and credit the account of "other payables - employment security fund payable for the disabled"; At the time of actual delivery, the account "Other payables - Employment security payable for persons with disabilities" is debited and the account "Bank Deposits" is credited.

Although this document has been repealed by the Notice of the Ministry of Finance on Publishing the Catalogue of Several Abolished and Invalid Accounting Standards and System Normative Documents [2015] No. 3, it is still handled by reference in practice.

The employment security fund for the disabled paid by the unit shall be placed in the non-operating expenditure account:

Borrow: Management Expenses - Employment Security Fund for Disabled Persons.

Credit: Bank deposits.

According to the Notice on Issues Concerning the Taxation of Enterprise Subsidy Income (Cai Shui [1995] No. 81), taxpayers pay the employment security fund for the disabled in accordance with the unified provisions of the people of all provinces, autonomous regions and municipalities directly under the Central Government.

The employment security fund for the disabled shall be included in the accounting of management expenses. 1. When accruing, borrow: management expenses; Credit: Other payables - disability benefits. 2. When paying, borrow: other payables - disability insurance; Credit: Bank deposits.

The employment guarantee fund for the disabled is to protect the rights and interests of the disabled, and is paid by the organs, groups, enterprises, public institutions and private non-enterprise units that have not arranged for the employment of the disabled in accordance with the regulations.

Organs, groups, enterprises, public institutions, and private non-enterprise units (including ** and overseas units stationed in Dongguan) (hereinafter referred to as "employers") within the administrative area of this Municipality shall not arrange employment for persons with disabilities in a proportion that shall not be less than the total number of employees in that unit, and shall pay a security fund if it does not reach the prescribed proportion.

Regulations on the Employment of Persons with Disabilities

Article 8. Employers shall arrange employment for persons with disabilities in accordance with a certain percentage, and provide them with appropriate types of work and positions.

The proportion of disabled persons employed by an employer must not be less than the total number of employees in that unit. The specific proportion shall be determined by the people of provinces, autonomous regions and municipalities directly under the Central Government in accordance with the actual situation of their respective regions.

Where an employer recruits persons with disabilities across regions, it shall be included in the number of employees with disabilities in the number of employees with disabilities arranged.

The employment security fund for the disabled paid by the enterprise shall be credited to the current management fee at one time, and the second-level subjects may be other, or a separate "public welfare fee" may be established.

In the relevant documents of the disability security fund, it is clearly stated that it should be included in the "management expenses".

Administrative Expenses - Other Taxes.

Well, it's better to write.

The enterprise shall calculate the employment security fund for the disabled payable in accordance with the regulations, debit the account of "management expenses - employment security fund for the disabled", and credit the account of "other payables - employment security fund payable for the disabled";

At the time of actual delivery, the account "Other payables - Employment security payable for persons with disabilities" is debited and the account "Bank Deposits" is credited.

Enterprises should set up detailed accounts for the employment security funds payable to the disabled under other accounts payable to calculate the employment security funds for the disabled that the enterprise should pay in accordance with the regulations.

When accruing:

Borrow: Management Expenses - Employment Security Fund for Disabled Persons.

Credit: Other Payables - Employment Security Payable for Persons with Disabilities.

Actual delivery:

Borrow: Other payables - Employment security payments payable for persons with disabilities.

Credit: Bank deposits.

Scope of collection

Organs, groups, enterprises, public institutions, and private non-enterprise units (including ** and overseas units stationed in Dongguan) within the administrative area of this city shall not arrange employment for persons with disabilities in a proportion that shall not be less than the total number of employees in that unit, and shall pay a security fund if it does not reach the prescribed proportion.

Waiver or deferral of payment of the Benefit

If an employer needs to reduce or defer the payment of the security fund due to force majeure, natural disasters, losses for two consecutive years, bankruptcy or other emergencies, etc., it shall apply to the employment service agency for the disabled in charge of the annual review of the unit for the reduction or deferred payment of the security fund when going through the annual examination. When applying, the employer shall provide a written application report, relevant proof of significant economic losses, as well as relevant materials such as the audit report and accounting annual report of the employer.

The deferred period for the employer to apply for the security fund shall not exceed 6 months; The amount of the reduction shall not exceed the amount of the guarantee payable for 1 year; Employers that have entered bankruptcy proceedings or have gone through the procedures for business closure may apply for exemption from paying the security payment.

The disability security fund is included in the management expense account.

If there is no accrual, at the time of actual payment.

Borrow: Administrative Expenses - Employment Security Fund for Disabled Persons, Credit: Bank Deposits, if accrued:

Borrow: Administrative Expenses - Employment Security Fund for Disabled Persons, Credit: Other Payables, Actual Payment:

Borrow: Other payables, Credit: Bank deposits, The employment security fund for the disabled is referred to as the disability insurance fund, which refers to the special funds for the employment of the disabled in accordance with the provisions of the relevant local laws and regulations, calculated and paid for the employment of the disabled in accordance with the annual difference in the number of people and the average annual wage of employees in the region in the previous year.

When the employment security fund for the disabled is accrued, the debit side is accounted for through the management expense account, and the credit side is accounted for through other accounts payable.

Accounting treatment when accruing the group ascends to the cave, borrowing: management expenses, credit: other payables - disability insurance.

When paying, the accounting treatment is, borrowing: other payables - disability insurance money, credit: bank deposits.