How to do the accounting of the overpaid salary of the employee

1. First of all, the information you provided is not complete, 2. You have to find out whether the cashier accidentally gave too much or whether your salary was overcalculated;

Example: 1. Li's salary this month is 1,000 yuan, and the cashier accidentally gave 1,100 yuan when paying his salary

When issued: Borrow: 1000 wages payable

Other receivables 100

Credit: Cash (Deposit) 1100

When repossessed: Borrow: 100 in cash

Credit: Other receivables 100

Example: 2. If Li's salary is 1,000 yuan, and it is calculated as 1,100 yuan in the accounting accrual, then when the account is issued:

Accrual: Borrow: Administrative expenses (manufacturing expenses, etc.) 1100 Credit: Wages payable 1100

Then when adjusting the accounts: Debit: Administrative expenses (manufacturing expenses, etc.) -100 Credit: Wages payable -100

When issued: Borrow: 1000 wages payable

Other receivables 100

Credit: Cash (Deposit) 1100

When repossessed: Borrow: 100 in cash

Credit: Other receivables 100

3. That is, if the cashier makes a mistake, only two steps of example question 1 are required.

If you start to make mistakes from the time of accrual, then you have to do example 24 walks.

What if there was no mistake in the accrual, but the cashier made an error in the number of hours of payroll, and the accounting was done, and two days later the employee came back with 100 and said, "He overcharged?"

Is it handled as a profit-and-loss practice??

Excess property losses pending disposal are then transferred to other receivables.

The following practices are true or not.

When the cash count was found, it was found that there was a lack of 100:

Borrow: 100 property loss and loss to be disposed of

Credit: Cash 100

To find out the reason, the cashier should fill in 100:

Debit: Other receivables 100

Credit: Pending property loss and excess 100

Then the cashier takes back the employee 100

In the process of bookkeeping, if the salary is overpaid, it is necessary to make accounting guesses in accordance with the standards of financial accounting.

First of all, find out the situation of overpayment of wages in time, make corresponding accounting adjustments, and make changes according to the financial system, and record relevant accounts in a timely manner; Secondly, before recording the overpaid wages, the employee should be required to carry out the necessary verification and verification of the stop to ensure the legitimacy of the overpaid wages.

Thirdly, when the overpaid wages are credited to the account, they should be carried out in full accordance with the procedures and steps of financial accounting, correctly recorded according to categories and accounts, and the details of the funds paid for the overpaid wages should be recorded on the corresponding vouchers; Finally, it is necessary to ensure that the tax registration related to the overpayment of wages is done well to prevent tax problems that may delay the payment of wages.

Financial Management:

Financial management is the management of the purchase of assets, the financing of capital, the cash flow in operation, and the distribution of profits under certain overall objectives. Financial management is an integral part of enterprise management, which is an economic management work that organizes the financial activities of enterprises and handles financial relations in accordance with financial laws and regulations and the principles of financial management. To put it simply, financial management is an economic management work that organizes the financial activities of an enterprise and deals with financial relations.

The main contents include: financial objectives and functions, the concept of valuation, market risk and return rate, multivariate and factor valuation models, option valuation, capital investment principles, risk and actual options in capital budgeting, etc.

If the actual salary is greater than the payable salary, it can be adjusted to other receivables.

The reason for the overpayment of wages is that the actual overpayment of wages in the current month causes the overpayment of wages, and the reason for the preparation of wages is that it does not affect the taxation, but only affects the overpayment of costs and expenses by the enterprise in the current month.

The tax on the payroll cannot see the overpayment of wages, and in fact, it is still not necessary to adjust the entries, which will affect the individual income tax problem. It is recommended to make less accrual in the next month, and the actual salary in the next month minus the over-accrual in the previous month, etc. This deducts the overpaid wages.

According to the Regulations for the Implementation of the Individual Income Tax Law, income from wages and salaries refers to the wages, salaries, bonuses, year-end salary increases, labor bonuses, allowances, subsidies and other income related to the position or employment obtained by an individual as a result of his or her position or employment. The payment of wages by an enterprise shall go through three steps: accrual of wages and social security, payment of social security and individual income tax, and payment of wages, and the specific entries are as follows:

1. When calculating wages and social security, the corresponding expenses shall be included in accordance with the employee department, and the entry shall be:

Borrow: Administrative expenses.

Credit: Employee Compensation Payable - Wages.

Employee Compensation Payable - Social Security (Enterprise Component).

2. When the salary is paid in the following month:

Borrow: Employee remuneration payable - wages.

Credit: Other Receivables - Social Security Withholding and Payment (Personal Part).

Tax Payable - Personal income tax payable.

Bank deposits. 3. When paying social security:

Borrow: Employee Compensation Payable - Social Security (Enterprise Part).

Other receivables - social security withholding and payment (personal part).

Credit: Bank deposits.

4. When paying individual income tax:

Debit: Tax payable - personal income tax payable.

Credit: Bank deposits.

Employees' wages are generally accrued at the end of the month and paid in the following month. In the case of overpayment of employees' salaries, what should be done with the corresponding accounting treatment?

How to keep accounts when employees pay more wages?

If the monthly salary is overpaid, it will be deducted from the next month's salary

It has been accrued to be 990:

Borrow: Production Costs, Manufacturing Expenses, Administrative Expenses, 990

Credit: Employee Compensation Payable - Section Cover 990

The actual distribution is 1000

Borrow: Employee remuneration payable - salary 1000

Credit: cash in hand 1000

In this way, the extra 10 yuan will be reflected in the debit side of the employee salary account payable, and it will be withdrawn according to the normal 990 next month, and it will be deducted when it is issued.

Borrow: Employee remuneration payable - 980 wages

Credit: cash on hand 980

In this way, they can cancel each other out.

Employee remuneration refers to various forms of remuneration or compensation given by an enterprise to obtain services provided by employees or to terminate labor relations. Including short-term compensation, post-employment benefits, severance benefits, and other employee benefits.

The account of employee remuneration payable accounts for the accrual, settlement and use of employee remuneration. The amount of employee remuneration that has been allocated to the relevant cost and expense items is credited, the remuneration of employees actually paid is credited to the debit, and the credit of the account at the end of the period has a balance, indicating that the enterprise has unpaid employee remuneration.

Employee remuneration payable, general accounting entries are as follows:

Borrow: Production costs (front-line worker salaries).

Manufacturing expenses (salaries of production managers).

Administrative expenses (executive compensation).

Selling expenses (salesperson compensation).

R&D expenditure (remuneration of those engaged in R&D).

Construction in progress (remuneration of personnel engaged in engineering construction).

Credit: Employee Compensation Payable.

Summary. Hello dear The financial error has overpaid the salary, and the unit has the right to get it back. The law is still based on unjust enrichment.

Where there is no lawful basis for obtaining improper benefits, causing losses to others, the improper benefits obtained shall be returned to the person who suffered the losses. This is the legal provision for unjust enrichment. If a creditor-debtor relationship arises from unjust enrichment, the person who suffers the loss has the right to claim for return.

The unit is the person who has suffered the loss, and has the right to demand the return of the person who has received the benefit. Legal basis: Article 985 of the Civil Code of the People's Republic of China: Where the gainer obtains improper benefits without a legal basis, the person who suffers losses may request the gainer to return the benefits obtained, except in any of the following circumstances:

1) Payments made for the fulfillment of moral obligations; (2) the repayment of debts before they become due; (3) Repayment of debts knowing that there is no obligation to pay.

Hello Qinzhou Clan Hong The financial error has overpaid the salary, and the unit has the right to get it back. The law is still based on unjust enrichment. Where there is no lawful basis for obtaining improper benefits, causing losses to others, the improper benefits obtained shall be returned to the person who suffered the losses.

This is the legal provision for unjust enrichment. If a creditor-debtor relationship arises from unjust enrichment, the person who suffers the loss has the right to claim for return. The unit is the person who has suffered the loss, and has the right to demand the return of the person who has received the benefit.

Legal basis: Book 985 of the Civil Code of the People's Republic of China If the gainer obtains improper benefits without a legal basis, the person who suffers losses may request the gainer to return the benefits obtained, except in any of the following circumstances: (Suiyin1) payment for the performance of moral obligations; (2) the repayment of debts before they become due; (3) Repayment of debts knowing that there is no obligation to pay.

I have to find which department first, it's useless to call the police, no one can find it.

Generally, the salary is issued by the finance department, and you can just go directly to the finance.

Legal Division: Yes. The company only needs to pay the employee according to the salary agreed in the labor contract.

Legal basis: Article 3 of the Labor Contract Law of the People's Republic of China The conclusion of a labor contract shall follow the principles of legality, fairness, equality, voluntariness, consensus, sincerity and credit.

The labor contract concluded in accordance with the law is binding, and the employer and the employee shall perform the obligations stipulated in the labor contract.