Debit: sales expenses/management expenses/employee wages/total wages Social insurance (paid by enterprises)
Sales expenses/management expenses/employee wages/total wages accumulation fund (paid by the enterprise)
Other receivables-social insurance premium (individual contribution)
Taxes payable-personal income tax payable
Loans: bank deposits
：
(1) Employee's salary accrued in the production process.
Borrow: production cost
production cost
Management expenses, etc.
Loan: Payable salary-salary (this salary includes personal insurance and provident fund+employee welfare+education funds).
-Social insurance premium (part borne by enterprises)
-Housing accumulation fund (part undertaken by enterprises)
(2) When withholding social security fees and individual taxes:
Debit: Payable staff salaries-wages (only insurance and personal taxes borne by individuals).
Loan: other payables-withholding and remitting social insurance premium (individual part)
Taxes payable-withholding personal income tax
③ When actual payment is made:
Debit: Payable salary-salary (excluding personal commitment)
-Social insurance premium (part borne by enterprises)
-Housing accumulation fund (part undertaken by enterprises)
Other payables-withholding and remitting social insurance premiums (individual contribution)
Taxes payable-withholding personal income tax
Loans: bank deposits
Social insurance funds mainly include five categories, namely: basic old-age insurance funds, basic medical insurance funds, industrial injury insurance funds, unemployment insurance funds and maternity insurance funds. All social insurance funds shall be accounted for according to the types of social insurance, and a unified national accounting system shall be implemented. Social insurance funds shall be earmarked for special purposes, and no organization or individual may occupy or misappropriate them in any form.
The basic old-age insurance is a system enforced by the state through legislation, which aims to ensure that workers get basic living security when they lose their ability to work in old age. The enterprise contribution rate is about 20%, and the billing basis is the total salary of last month. The personal rate of enterprise employees is 8%, and the billing basis is the average monthly salary of employees in the previous year, which is approved by the social security agency. The rate of public institutions is different, and the charging basis of employees is the basic salary that I should pay last month. The unit takes the sum of all employees' individual contributions as the charging basis. The rate of urban individual industrial and commercial households, freelancers and those who continue to pay fees after the termination of labor relations is 20%, and 8% is included in personal accounts. The charge is based on my monthly salary. The rate for employees of individual industrial and commercial households is 8%. The basis for charging must be approved by the social security agency.
Basic medical insurance is a system enforced by the state through legislation to protect the basic medical needs of employees. The basic medical insurance shall be based on the principle of combining social pooling with individual accounts, and the insurance premium shall be shared by both employers and employees. Employers generally pay about 6% of the total wages of employees, and individuals pay 2% of the wages. All individual contributions are included in the personal account, about 30% of the employer's contributions are included in the personal account, and the rest are used to establish the overall fund.
Industrial injury insurance refers to a system that is enforced by the state through legislation and established by the society to provide medical security and economic compensation for employees who suffer from industrial accidents and occupational diseases, enjoy the right of vocational rehabilitation, disperse the risk of industrial injuries and promote the prevention of industrial injuries. The state sets different rates according to the degree of industrial injury risk in different industries, and sets a number of rates in each industry according to the use of industrial injury insurance premiums and the incidence of industrial injuries. Generally, it is around 1%, which is regularly adjusted by social security institutions. The billing basis is the total salary of the enterprise last month.
Unemployment insurance refers to the system that the state enforces it through legislation and the society sets up a fund to provide material assistance to workers who have temporarily stopped their livelihood because of unemployment. The employer shall pay the unemployment insurance premium at 2% of the total wages of the unit, and the employees of the employer shall pay the unemployment insurance premium at 0% of their wages.
Maternity insurance premium refers to a system enforced by the state through legislation and established by the society, aiming at safeguarding the legitimate rights and interests of enterprise employees and ensuring that female employees in enterprises get necessary economic compensation and medical care during childbirth. Maternity insurance premiums paid by enterprises shall not exceed 0% of total wages.