Maternity allowance is the expense subsidy given to female employees when they give birth, which belongs to maternity insurance in social security. Before the social security bureau issued it, it was generally paid in advance by the enterprise, and it was generally included in other accounts receivable subjects when accounting. How to do the specific accounting treatment?

accounting entries of maternity allowance paid by the company

when an enterprise advances maternity allowance:

debit: other receivables

loan: bank deposit

the accounting entries of the enterprise when it receives maternity allowance of relevant employees are as follows:

debit: bank deposit

loan: other payables

the accounting entries of the enterprise when it pays the received maternity allowance to employees are: The enterprise pays the insurance that should be paid by itself for the employee first:

Borrowing: other receivables-employee's personal social security

Loan: bank deposit

After the enterprise receives the employee's maternity allowance, after deducting the part remitted by the company, the others are returned to the employee himself:

Borrowing: bank deposit

Loan: other payables-employee's personal social security

other payables-

1. Old-age insurance: Old-age insurance is a social insurance system in which workers get certain economic compensation from the government and society after reaching the legal retirement age, such as material help and services;

2. medical insurance: the basic medical insurance system for urban employees is a social insurance system established according to the affordability of finance, enterprises and individuals to ensure the basic medical needs of employees.

3. Work-related injury insurance: Work-related injury insurance is also called occupational injury insurance. The state and society shall provide necessary material assistance to the injured, disabled and dependent relatives of the deceased after the workers are accidentally injured due to work reasons or occupational diseases caused by exposure to occupational hazards such as dust, radiation and toxic substances;

4. Unemployment insurance: unemployment insurance is a system that is enforced by the state through legislation, and funds are set up by the society to provide material assistance to workers who have temporarily interrupted their livelihood due to unemployment;

5. Maternity insurance: the material assistance provided by the state or society when working women temporarily suspend their work and lose their normal income due to childbirth. Maternity insurance benefits include maternity allowance and maternity medical service.