Accounting entries of disabled persons' security fund
At the time of withdrawal,
Debit: management fee-residual insurance premium
Loan: other payables-residual insurance premium
When it's actually handed in,
Debit: other payables-residual insurance premium
Loans: bank deposits
What is residual insurance money?
The disabled employment security fund is referred to as the residual insurance fund, which is paid by the organs, organizations, enterprises, institutions and private non-enterprise units that fail to arrange employment for the disabled according to the regulations. The local taxation bureau where the employer is located is responsible for the collection. Where there is no separate local taxation bureau, the State Taxation Bureau shall be responsible for the collection.
How much is the management fee?
Management expenses refer to all kinds of expenses incurred by the administrative department of the enterprise for organizing and managing production and business activities, which belong to the period expenses and are included in the current profits and losses when incurred.
Specific items include: company funds, trade union funds, unemployment insurance premiums, labor insurance premiums, directors' dues, agency fees, consulting fees, attorney fees, business entertainment expenses, office expenses, travel expenses, post and telecommunications expenses, greening expenses, manager's salary and welfare expenses, etc. Refers to the expenses incurred by the board of directors and the administrative department in the operation and management of the enterprise.
What are other payables?
Other payables refer to the payables and temporary receipts incurred by the enterprise outside the commodity trading business, including the fixed assets rent and packaging rent payable under operating lease; Wages that employees fail to receive on time; Deposits received (such as income package deposits, etc.) ) and so on.