The first is the adjustment of the social security base. The base paid by the company is greater than the base after the social security is announced. What if it is reduced and the social security deduction is too much?

If it is returned in the payroll, enter the amount to be returned in "Others" and indicate "overpayment and overpayment of social security" in the remarks.

Or: just subtract the overpayment from this month's salary.

Accounting treatment-write off the difference in scarlet letter

Debit: Management fee (red)

Loan: other payables-social security paid by individuals (red)

Second, the above is over-deduction. How to deal with the social security that needs to be paid less?

The payment of endowment insurance is determined according to the client's payment base, but the payment base is based on the local social wages of employees in the previous year, and the social wages can only be announced around May of the following year. Before the announcement, the insurance premium can only be paid in advance according to the payment base of the previous year.

After the local upper and lower limits are determined this year and the unit completes the declaration of the payment base, the parties and the employer should make up the difference between the actual payment amount and the prepayment amount, which is social security compensation.

The accounting treatment for the year before payment is as follows:

1. When paying the social security fee of the previous year:

Debit: previous year's profit and loss adjustment

Loans: bank deposits

2. When carrying forward:

Debit: profit distribution-undistributed profit

Credit: adjustment of profit and loss in previous years

Handling of social security accounts that need to be supplemented this year:

Cumulative time:

Borrow: management expenses (or manufacturing expenses, production costs, sales expenses, construction in progress)-social security expenses.

Loans: other payables-social insurance premiums payable

When paying:

Borrow: Other payables-social insurance premiums payable.

Loan: Cash on hand (or bank deposit)

Social security contribution rate

endowment insurance

1, the average monthly salary of employees in the year above the individual contribution is the base (the minimum number is 60% of the salary of employees in the whole city in the previous year; The maximum amount is 8% of the city's employees' wages in the previous year.

2. The unit payment is paid according to 22% of the average monthly salary of employees in the previous year. Since June 65438+1 October1day, Ministry of Human Resources and Social Security has adjusted the size of individual pension accounts from 1 1% of employees' wages to 8%. The previous policy was that 3% of individual contributions and unit contributions were all included in the individual pension account, and the unit contribution was 65438.

medical insurance

Taking Beijing as an example, the proportion of medical insurance payment (at least 60% of the salary of employees in this city in the previous year): unit 10%, individual 2%+3 yuan;

unemployment insurance

Unit 1%, individual 0.2%;

employment injury insurance

According to the industry scope divided by the unit, the work injury rate is determined, and the work injury rate is between 0.5% and 2%;

maternity insurance

Payment ratio: 0.8% of the unit, and individuals do not pay.

Public accumulation fund

Taking Beijing as an example, the deposit ratio of housing provident fund: according to the actual situation of enterprises, choose the deposit ratio of housing provident fund. However, in principle, the maximum payment amount shall not exceed 10% of the average salary of Beijing employees. Since the second half of 2009, Beijing has uniformly stipulated that all employers should pay housing provident fund at 12% of their wages. Units and individuals are 65438+ 02% of salary.

How to calculate the difference of social security base adjustment in enterprise financial work? There are only two differences in dispensing, more or less, but,