Should public institutions withhold personal medical insurance and housing provident funds be accounted for through other accounts payable or employee compensation payable accounting accounts?

Recommended answer: The specific accounting process is: Debit: employee salary payable, loan: bank deposit tax payable - personal income tax payable withholding medical insurance and housing provident fund. The specific accounting process is: borrow: employee salary payable, loan: bank deposit tax payable

Fees - Personal income tax payable withholding, medical insurance and housing provident fund withholding are deducted from employee wages, so they are transferred from employee wages payable to other payables.

How to calculate the interest payable account in the housing provident fund accounting account? Recommended answers for calculation: 1. The part borne by the housing provident fund company is listed in the administrative expenses-housing provident fund, and the part borne by the individual is included in other receivables, and is deducted when paying wages.

2. Housing provident fund refers to the long-term housing savings deposited by state agencies, state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises, institutions, private non-enterprise units, social groups and their employees.

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Recommended answer regarding knowledge about housing provident fund and how to handle it in accounting: Housing provident fund refers to state agencies, state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises, institutions, private non-enterprise units, social groups and their

Long-term housing savings contributed by current employees.

Funds with the nature of reserves paid by social organizations and their individual employees and stored for a long time to be used to pay for the purchase and construction of self-occupied houses, renovation and overhaul of self-occupied houses in the future.

According to regulations, the housing provident fund can only be used for the consumption of employee housing and the financing of employee housing construction funds, and may not be used for other purposes. The payment base of the housing provident fund is based on the total salary of employees in the previous year, and 10% is paid according to the unit, and 10% is paid by the individual.

10% of the payment is calculated and turned over to the housing provident fund agency. When the unit withdraws 10%, borrow: Management expenses - Housing provident fund loan: Other payables - When the housing provident fund calculates 10% of the individual, it can be deducted from the salary. Borrow: Salary payable. Loan: Payable.

Tax payment - personal income tax loan: other payables - housing provident fund loan: cash or other accounts The housing provident fund center shall use the housing provident fund accounting accounts in accordance with the following provisions (1) These measures uniformly stipulate the number of accounting accounts to facilitate the preparation of accounting vouchers and registration

Account books, checking accounts, and computerized accounting are implemented. Each housing provident fund must not be arbitrarily changed or disrupted and renumbered.

There are spaces left between some accounting accounts for the purpose of adding additional accounting accounts.

(2) When the Housing Provident Fund Center fills in the accounting vouchers and registration books of the Housing Provident Fund, it should fill in the name of the accounting account, or fill in the name and number of the accounting account at the same time; it should not only fill in the accounting account number, but not the

Accounting account name.

7. The housing provident fund center shall prepare and provide housing provident fund financial accounting reports in accordance with the following provisions: (1) The housing provident fund center shall prepare and provide legal, true and fair housing provident fund financial accounting reports in accordance with the provisions of these measures.

(2) The housing provident fund financial accounting report consists of accounting statements, notes to the accounting statements and financial statements.

The content, types and formats of housing provident fund financial accounting reports provided by the housing provident fund center to the outside world shall be stipulated by these Measures; the accounting statements required by the housing provident fund center for internal management of housing provident funds shall be prescribed by the housing provident fund center itself.

(3) The housing provident fund accounting statements provided by the Housing Provident Fund Center include: 1. Balance sheet; 2. Value-added income statement; 3. Relevant schedules.

(4) Housing provident fund accounting statements must be true in figures, complete in content, clear in description, complete in procedures, and prepared in a timely manner; and submitted to the financial department and housing committee at the same level.

Quarterly financial statements shall be submitted within 10 days after the end of the quarter, and annual financial statements shall be submitted within 30 days after the end of the year.

(5) When filling out housing provident fund accounting statements, use RMB "yuan" as the unit of amount, and fill in the amount below "yuan" to "cent".

(6) The accounting statements reported to the outside world should be numbered in pages, added with a cover, bound into a volume, and stamped with the official seal.

The cover should indicate the name of the housing provident fund center, the year and month to which the report belongs, the date of delivery, etc., and should be signed and stamped by the person in charge of the housing provident fund center, the person in charge of accounting work, and the person in charge of the accounting department (accounting supervisor);

For accountants' units, the account must also be signed and stamped by the chief accountant.

8. The requirements for the establishment of housing provident fund accounting institutions, accounting staffing, accounting, accounting supervision, and internal accounting management systems shall be implemented in accordance with the provisions of the "Basic Accounting Work Standards".

9. The Ministry of Finance of the People’s Republic of China and the Ministry of Finance of the People’s Republic of China are responsible for interpreting these Measures. If changes are necessary, they will be revised by the Ministry of Finance.