If you receive a refund from the social security rate adjustment, it will be the expense recorded before accounting treatment. If you receive a social security fee refund of 65,438+000 yuan, the accounting entries are as follows: Debit: management fee-social security fee enterprise part-65,438+000 (red) Debit: bank deposit of 65,438+000, which can offset the management fee of last month. Other accounting entries about social security: 1. How to account for social security refund? The accounting entries made every month are: loan: management fee, loan: bank deposit, when it is returned, is it the other way around? That is to say, debit: bank deposit, credit: what entry is made when the management fee pays the social security fund, and the negative amount of the undergraduate program can be returned. 2. Pay social security and return accounting entries: just reverse the entries. Original loan: management fee-social security fee, loan: bank deposit, reverse loan: bank deposit, loan: management fee-social security fee. 3. Accounting entry for returning social insurance premiums: This accounting entry is divided into two situations: the first is that the enterprise pays social insurance premiums and credits "management fees" and other subjects; Last year, it was credited with "profit and loss adjustment of previous years" and then carried forward to the "profit distribution" account. In the second case, if an individual pays the social security fund, it will be credited as "other payables-individual pays the social security fund". 4. When the social security fund is paid in the current month and the insurance refund is received, the accounting entries of social security will be directly offset: the company pays social security 411,the individual pays social security 1406, and the bank deducts 5477, and the medical insurance refund is received. 5. Accounting entries of social security payment returned to social security account: when paying social security, it is borrowed from management fees and other receivables; when paying wages, it is borrowed from wages payable to employees, and it is borrowed from cash/bank deposits and other receivables. 6. Accounting entry of social security bureau refund: the account to be debited when the refund is credited. If the balance of the month-end account is a loan, and the project report needs to be reflected separately, it can be filled in with negative numbers. If the statement of this project does not need to be reflected separately, other expenditure items can be offset by assisting the East Building of the Tangerine Spinning Hall in Dandian. You only need to pay according to the actual amount, and you don't have to make an account if you don't pay the monthly fee. The total amount of this expense account at the end of the year is the same as the return amount. According to the actual amount paid.
Legal basis:
Article 27 of People's Republic of China (PRC) Social Insurance Law
Individuals who participate in the basic medical insurance for employees will not pay the basic medical insurance premium after retirement and enjoy the basic medical insurance benefits in accordance with the provisions of the state if they reach the statutory retirement age and the accumulated payment has reached the fixed number of years stipulated by the state; Those who have not reached the fixed number of years prescribed by the state may pay the fees to the fixed number of years prescribed by the state.
Article 28
Medical expenses that meet the basic medical insurance drug list, diagnosis and treatment items, medical service facilities standards and emergency rescue shall be paid by the basic medical insurance fund in accordance with state regulations.
Article 33
Employees shall participate in work-related injury insurance, and the employer shall pay the work-related injury insurance premium, and the employees shall not pay the work-related injury insurance premium.
Article 36
Workers who are injured by accidents or suffer from occupational diseases due to work reasons and are recognized as work-related injuries shall enjoy work-related injury insurance benefits; Among them, those who lose their ability to work after the appraisal of their ability to work enjoy disability treatment.
Work injury identification and labor ability appraisal should be simple and easy.
Article 58
The employing unit shall, within 30 days from the date of employment, apply to the social insurance agency for social insurance registration for its employees. If the social insurance has not been registered, the social insurance agency shall verify the social insurance premium it should pay. Employees-free individual industrial and commercial households who voluntarily participate in social insurance, part-time employees who do not participate in social insurance in the employing unit and other flexible employees shall apply to the social insurance agency for social insurance registration. The state establishes a national unified personal social security number. Personal social security number is a citizen's identity number.