Social security accounting entries:
1. Accounting entries to be made when paying social insurance.
Debit: Payables are social insurance premium (unit part), and other receivables are social insurance premium (individual part).
Loan: bank deposit or cash on hand.
2. Accounting entries that should be made when making provision for reserves.
Debit: Management fee is social insurance premium (unit part).
Loan: The wages payable to employees are social insurance premium (unit part).
3. When you get paid.
Borrow: The wages payable to employees are wages.
Loans: Other receivables are social insurance premiums (personal part), bank deposits or cash on hand.
Other receivables: refers to all kinds of receivables and temporary payments except financial assets, notes receivable, accounts receivable, prepayments, dividends receivable, interest receivable, subrogation receivable, reinsurance receivable, reinsurance reserve receivable and long-term receivables.
Social insurance premium:
Social insurance premium refers to the fees paid by employees and employers to social insurance management institutions in the process of raising social insurance funds in accordance with the prescribed amount and time limit, and is the most important source of social insurance funds.
Social insurance premiums are paid according to different insurance items, mainly including opening an account, paying in social security institutions, and agreeing with social security institutions to pay in other ways.
From 2065438+65438+ 10+65438 in 2009, all social insurance premiums will be uniformly collected by the tax authorities.
Social insurance must work out a certain proportion of the insured's burden according to the probability of various risk accidents and the total payment expenditure estimated in advance according to the payment standard as the standard for determining the insurance rate.
Moreover, unlike commercial insurance, the calculation of social insurance rate needs to consider more social and economic factors besides risk factors in order to obtain a fair and reasonable rate.