1. Old-age, medical, and unemployment are generally collectively referred to as social security funds, which are divided into individual payment parts and corporate payment parts, so the two parts are treated differently.

The personal part should be included in "other receivables - social security individuals"; the corporate part should be included in "administrative expenses - labor insurance premiums".

1. When withdrawing: borrow: management expenses - labor insurance premiums (enterprise part) other receivables - social security personal (individual part) loans: other payables - social security fund 2. When paying: borrow: other payables - social security fund loans:

Bank deposits 3. Collect the personal part from workers’ wages. Debit: Salary payable. Loan: Other receivables - social security individuals. Regarding people with flexible social employment, first determine whether the employee is a regular employee of the company. If so, include it in the “welfare payables”

"If not, it generally cannot be reimbursed. If it is reimbursed, it will be included in his total salary, and personal income tax will be calculated and paid as "labor remuneration".

2. Welfare fees include: employee medical and health expenses, employee hardship subsidies and other welfare fees, as well as the payable wages of medical and welfare personnel. When withdrawing welfare fees, the "administrative expenses" account is debited and this account is credited.

When paying welfare fees, this account is debited and the "cash" or "bank deposit" account is credited.

Extended information: Enterprises should set up "other payables" accounts for accounting.

This account is a liability account. The credit side registers various payables and temporary collections. The debit side registers various payables and temporary collections that are repaid or written off. At the end of the month, the balance is on the credit side, indicating the balance of the company's payables and temporary collections.

cash.

This account should set up detailed accounts according to the categories of payables and temporary receivables.

In accounting processing, when an enterprise incurs various payables, temporarily collects or returns relevant amounts, it debits the "bank deposits", "administrative expenses" and other accounts, and credits the "other payables" account; when paying relevant amounts, it debits the "other payables" account.

"Account, credit "Bank Deposit" and other subjects.

If an enterprise uses after-sales repurchase to raise funds, the "bank deposit" account shall be debited and this account shall be credited according to the actual amount received.

The difference between the repurchase price and the original sales price should accrue interest expenses on a periodic basis during the after-sales repurchase period, debit the "Financial Expenses" account, and credit this account.

When the goods are repurchased according to the contract, this account should be debited and the "bank deposit" account should be credited according to the actual amount paid.