China's social insurance fund income can be divided into basic endowment insurance fund income, unemployment insurance fund income, basic medical insurance fund income, work injury insurance fund income and maternity insurance fund income. The income items of each insurance fund are divided into premium income, financial subsidy income and other fund income (mainly fund interest income).
Income accounting
The income of social insurance fund mainly includes the following five parts: social insurance premium income, financial subsidy income, transfer income, transaction income and other income.
1. Social insurance premium income refers to the income of old-age insurance, unemployment insurance and medical insurance paid by payers and individuals according to a certain proportion of the payment base.
2, the basic old-age insurance premium income paid by the payer and the individual according to a certain proportion of the base pay. The part paid by the unit shall be extracted before tax according to the average monthly salary of employees in the previous year and the proportion stipulated by the local government, part of which shall be included in the overall fund and part of which shall be included in the employee's personal account. Basic old-age insurance premiums paid by individuals-based on my average monthly salary in the previous year, with the payment ratio not exceeding 8% and 60% as the payment base; If it is higher than 300% of the average monthly salary of employees in the overall planning area last year, 300% will be the payment base.
3, unemployment insurance income paid by the payment units and individuals according to a certain proportion of the base pay. Enterprises withdraw unemployment insurance funds at 2% of the standard wages of all employees, and individuals withdraw them at 1%. All income is included in the income of the overall fund.
4, the basic medical insurance premium paid by the payer, the payer according to a certain proportion of the base pay. The unit contribution rate is generally about 6% of the total wages of employees, and the individual contribution rate of employees is generally 2% of their wages. All the basic medical insurance premiums paid by employees are included in personal accounts. The basic medical expenses paid by the payer are divided into two parts. Part of the fund is set up as a whole, and the other part is included in the personal account. The proportion transferred to individual account is generally about 30% of the payer's payment. The specific proportion is determined by the overall planning area according to the payment scope of individual accounts and the age of employees. Enterprises can establish supplementary medical insurance for employees according to their own economic conditions, and employees can also establish personal savings medical insurance according to their own economic ability and physical condition. These two parts of income are included in the employee's personal account.
5. When social insurance agencies collect social insurance premiums, there are two ways to deal with it: one is not to open the subject of "income deposit", debit the subject of "financial special account deposit" and credit the subject of "social insurance premium income". The second is to set up the subject of "income account deposit", debit the subject of "income account deposit" and credit the subject of "social insurance premium income"