The uncertainty of economic development makes the scale operation of enterprises expand or shrink. At present, the international financial crisis continues to spread, and the operation of many domestic enterprises is affected. In this case, some enterprises have laid off employees one after another, and they should pay corresponding compensation for the termination of labor contracts. Accounting Standard No.9-Employee Compensation and General Principles of Enterprise Finance have made new provisions on this.

There are eight main contents of employee's salary: employee's salary, bonus, allowance and subsidy; Employee welfare fund; Social insurance premiums such as medical insurance premium, endowment insurance premium, unemployment insurance premium, work injury insurance premium and maternity insurance premium; Housing accumulation fund; Trade union funds and staff education funds; Non-monetary benefits; Compensation for termination of labor relations with employees (dismissal benefits); Other expenses related to obtaining services provided by employees. Therefore, the compensation for the termination of labor relations with employees belongs to the accounting category of employee compensation.

According to the General Principles of Enterprise Finance (Order No.41of the Ministry of Finance), when an enterprise terminates its labor relationship with its employees, the economic compensation or resettlement fees paid in accordance with the relevant provisions of the state shall be treated separately according to the following situations: undistributed profits, surplus reserves, capital reserves and paid-in capital occurring in the process of enterprise restructuring shall be paid in turn. When an enterprise is liquidated, the liquidation property of the enterprise shall be paid off first after deducting the liquidation expenses. “O$ m！ C- ]9 K According to the Accounting Standards for Business Enterprises No.9-Employees' Remuneration, if an enterprise terminates its labor relationship with employees before the expiration of the labor contract period, or proposes compensation to encourage employees to voluntarily accept layoffs, and at the same time meets the following conditions, it shall confirm the estimated liabilities arising from the compensation for the termination of labor relationship with employees and include them in the current profits and losses: First, the enterprise has formulated a formal plan to terminate labor relations or proposed voluntary layoffs, which will be implemented soon. The plan or proposal should include the departments, positions and number of people who have been dismissed or laid off. According to the relevant regulations, the amount of compensation for dissolving or reducing labor relations is determined according to the type of work or employees. Time to terminate or reduce labor relations. Second, enterprises can not unilaterally withdraw the proposal or reduction of labor relations. Accounting performance is: debit "management expenses" and credit "salary payable to employees".

For all dismissal benefits that meet the conditions of debt recognition, regardless of the department, the borrower should be included in the management expenses, not included in the cost of assets. The idea here is no longer the principle of who benefits and who bears. The lender is the employee's salary payable. In nature, the salary payable to employees here should be the estimated liabilities mentioned in the contingent criteria, but the accounting treatment should pass the "salary payable to employees" subject. g $ P ' } 5h； J+ \" I) _ For the dismissal welfare plan in which the substantive dismissal work is completed within one year, but the compensation payment exceeds one year, the enterprise shall choose an appropriate discount rate, and measure the amount of dismissal benefits that should be included in the current management expenses with the discounted amount. The difference between the amount and the actually payable dismissal benefits shall be regarded as unconfirmed financing expenses, and shall be included in the financial expenses when the dismissal benefits are actually paid in the future.

When the estimated liabilities arising from dismissal benefits are confirmed, the account of "management expenses" is debited, the account of "unconfirmed financing expenses" is credited, and the account of "salary payable to employees-dismissal benefits" is credited. x/k & amp； Z% e0 X debits the account of "Employee Payable-Dismissal Benefits" and credits the account of "Bank Deposit" when paying dismissal benefits in each installment. At the same time, debit "financial expenses" and credit "unconfirmed financing expenses". ! } # Legal information; U 1 ^- p0 S6 a" u$ \2 k

Termination compensation account?

1. According to the Notice of the Ministry of Finance on the Exemption of Individual Income Tax from Sexual Compensation Income Obtained by Individuals and Employers in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (Caishui [2006 54 38+0] 157No.), the one-time compensation income (including economic compensation and living allowance paid by employers) obtained by individuals due to the termination of labor relations with employers is lower than the average salary of local employees in the previous year. For the excess part, according to the relevant provisions of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Collection of Individual Income Tax for Individuals Obtaining Economic Compensation for Dissolving Labor Contracts (Guo Shui Fa [1999]No. 178), the one-time compensation income exceeding this standard is divided by the individual's working years in this enterprise, and its quotient is the individual's monthly salary and salary income. According to the provisions of the tax law, the monthly personal income tax payable is calculated, and then multiplied by the working years (12 is counted as 12), and the personal income tax payable for this remuneration is obtained. The individual's working years in this enterprise are calculated according to the actual working years. If it exceeds 12 years, individual income tax shall be levied according to 12 years. 2. Debit for accounting treatment (1): management expense loan: employee salaries payable-dismissal benefits (or wages payable) (2) Debit paid: employee salaries payable-dismissal benefits (or wages payable) loan: cash.

Hope to adopt

How to make an account of the economic compensation for dismissing employees? 10.

1. According to the Accounting [2000] No.25, the accounting scope of "management fee-labor insurance fee" and "management fee-labor insurance fee" includes: retirement fee for retired employees, price subsidy, medical expenses (including medical insurance fund for retirees to participate in medical insurance), resettlement subsidy, employee severance payment, employee death and funeral subsidy, pension fee, and payment to retired cadres according to regulations and implementation.

2. According to the Notice of the Ministry of Labor (1994) No.481on Printing and Distributing the Measures for Economic Compensation for Violation and Termination of Labor Contracts, relevant expenses should be included. Twelfth economic compensation shall be charged in the cost of the enterprise, and shall not occupy the welfare funds extracted by the enterprise according to the prescribed proportion.

3. According to the Accounting Standards for Business Enterprises (Accounting [2006] 18), it should be the salary of employees-dismissal benefits, which is equivalent to welfare expenses.

4. Notice of Caishui (2006 54 38+0) 157 on the exemption of individual income tax from one-time compensation income obtained by the termination of labor relations between individuals and employers, and the tax shall be calculated according to wages (broken down).

How to calculate the compensation paid for the termination of the labor contract?

The document stipulates that "the one-time compensation expenses paid by the enterprise to the employees who terminate the labor contract (including the buyout service fee) belong to' all necessary and normal expenses related to obtaining taxable income' as stipulated in Article 2 of Guo Shui Fa [2000] No.84, and can be deducted in principle before the enterprise income tax. If the amount of various compensatory expenditures is large and the one-time amortization has a great impact on the enterprise income tax in the current year, it can be amortized evenly in the following years. The specific amortization period is determined by the tax bureaus of provinces (autonomous regions and municipalities directly under the Central Government) according to local actual conditions. " Therefore, the above remuneration can be recorded in the subject of "management expenses".

How to make an account of dismissal compensation? Is it only directly included in the salary of management expenses, but not included in the salary payable first?

The accounting treatment of dismissal compensation is as follows:

Borrow: management fee

Loan: payable to employees!

For all dismissal benefits that meet the conditions of debt recognition, regardless of the department, the borrower should be included in the management expenses, not included in the cost of assets. The idea here is no longer the principle of who benefits and who bears. The lender is the employee's salary payable. In nature, the salary payable to employees here should be the estimated liabilities mentioned in the guidelines, but the accounting treatment should be through "salary payable to employees".

For the dismissal welfare plan that completes the substantive dismissal work within one year, but the compensation payment exceeds one year, the enterprise shall choose an appropriate discount rate, and measure the amount of dismissal benefits that should be included in the current management expenses with the discounted amount. The difference between the amount and the actually payable dismissal benefits is regarded as a non-mutual recognition financing expense, which will be included in the financial expense when the actual dismissal benefits are paid in the future.

① When confirming the estimated liabilities arising from dismissal benefits,

Borrow: management fee

Unconfirmed financing expenses

Loan: payable to employees-dismissal benefits.

(2) When paying dismissal benefits in each period,

Debit: Payable-Termination Allowance

Loans: bank deposits

Meanwhile:

Borrow: financial expenses)

Loan: unconfirmed financing expenses.

Do employees need any vouchers for dismissal compensation?

There should be receipts for employees, such as receipts, which are transferred to the bank, but it is best to write a receipt in person, so as to avoid some unnecessary troubles.

How to calculate the compensation for the termination of labor contract

China [200 1] No.918 stipulates that "the one-time compensation expenses (including buyout service fees) paid by enterprises to employees who terminate labor contracts belong to' all necessary and normal expenses related to obtaining taxable income' stipulated in Article 2 of the Measures for Pre-tax Deduction of Enterprise Income Tax (Guo Shui Fa [2000] No.84). If the amount of various compensatory expenditures is large and the one-time amortization has a great impact on the enterprise income tax in the current year, it can be amortized evenly in the following years. The specific amortization period is determined by the tax bureaus of provinces (autonomous regions and municipalities directly under the Central Government) according to local actual conditions. " Therefore, the above remuneration can be recorded in the subject of "management expenses".

How to account for severance payment, and what are the tax benefits?

There is no discount, but the income tax is fully deducted before tax. For subjects with the same salary as him, there is also a severance payment under the salary payable.

How to calculate the compensation paid for the termination of the labor contract?

The document stipulates that the one-time compensation fee (including buyout service fee) paid by the enterprise to the employees who terminate the labor contract belongs to "

measures for the pre tax deduction of enterprise income tax

"(Guo Shui Fa [2000] No.84) All necessary and normal expenses related to taxable income as stipulated in Article 2 can be deducted before enterprise income tax in principle. If the amount of various compensatory expenditures is large and the one-time amortization has a great impact on the enterprise income tax in the current year, it can be amortized evenly in the following years. The specific amortization period shall be determined by the tax bureaus of all provinces (autonomous regions and municipalities directly under the Central Government) according to local actual conditions. Therefore, the above compensation can be credited to the management expense account.

Record post-employment compensation

You don't have to pay taxes. If the wages are not paid together, compensation fees will be charged separately. Because it's not salary at all. Just pay according to two months' salary. Therefore, individuals do not have to pay a tax, nor does it affect the company's total wages.