(1) Short-term remuneration mainly includes:
(1) Wages, bonuses, allowances and subsidies of employees;
The short-term bonus plan of an enterprise belongs to short-term salary, while the long-term bonus plan belongs to other long-term employee benefits.
(2) Employee welfare fund;
(3) Social insurance premiums such as medical insurance premiums, work-related injury insurance premiums and maternity insurance premiums;
(4) Housing accumulation fund;
(five) trade union funds and staff education funds;
(6) The paid absence of employees refers to the absence of employees paid or compensated by the enterprise, including annual leave, sick leave, short-term disability, marriage leave, maternity leave, bereavement leave, family leave, etc.
(7) Short-term profit sharing plan refers to the agreement reached with employees to provide remuneration according to the profits or other operating results obtained by employees for their services. The long-term profit sharing plan belongs to other long-term employee benefits.
(8) Non-monetary welfare refers to the welfare provided to employees by enterprises with their own products or purchased commodities, and the free use of their own assets or leased assets by enterprises for employees.
(9) Other short-term remuneration refers to short-term remuneration other than the above-mentioned remuneration obtained for obtaining services provided by employees.
2. Pay the salary of monetary employees
(1) Pay wages, bonuses, allowances and subsidies.
Debit: Payables-Wages
Loan: bank deposit (or cash on hand)
(2) All kinds of money deducted from the wages payable by the enterprise (prepaid family medical expenses, personal income tax, etc.). )
Debit: Payables-Wages (Key)
Loans: other receivables-prepaid medical expenses
Taxes payable-personal income tax payable
Prompt 1 Enterprises pay medical expenses for employees:
Debit: Other receivables-prepaid medical expenses
Loan: bank deposit (or cash on hand)
Tip 2 When actually paying individual income tax:
Borrow: taxes payable-personal income tax payable
Loans: bank deposits
(three) to pay employee welfare funds, trade union funds, employee education funds, social insurance premiums and housing provident fund.
Borrow: Payable employee salaries-employee welfare funds, trade union funds, employee education funds, social insurance premiums, housing provident fund.
Loan: bank deposit or cash on hand.
4. Non-monetary benefits
(1) The enterprise confirms the self-produced products and pays them as employees' wages.
If an enterprise distributes its products to employees as non-monetary benefits, it shall, according to the sum of the beneficiaries and the fair value of the products and the corresponding VAT output (points), include them in the relevant asset cost or current profit and loss, and confirm the salary payable to employees.
Confirm the salary payable to employees:
Debit: production cost, manufacturing cost, sales cost, management cost, etc. (Fair value+output tax)
Loans: Payables-Non-monetary benefits (fair value+output tax)
Actual distribution:
Debit: Payables-Non-monetary benefits
Loan: income from main business (fair value)
Taxes payable-VAT payable (output tax) (fair value × VAT rate)
Debit: main business cost
Loans: Goods in stock
(2) Providing employees with outsourced goods as welfare.