Accounting method of paying endowment insurance premium
Old-age insurance is paid according to a certain proportion of employees' wages, of which the unit bears part, the individual bears part, and the individual bears part withheld and remitted by the unit. Therefore, when paying fees, the part that employees should pay is generally borne by the unit first.
1) Salary accrual:
Debit: Overhead-Salary
Loans: Payables-Wages
2) Salary:
Debit: Payables-Wages
Loan: other payables-social insurance (personal commitment)
Loan: cash (employee salary paid)
3) social security fund withdrawal: (unit commitment)
Borrow: management fee-social insurance
Loans: Payables-Social Insurance
4) social security payment:
Debit: Payables-Social Insurance
Debit: other payables-social insurance
Loan: bank deposit or cash.
At present, the burden of paying endowment insurance is getting heavier and heavier.
With the accumulated balance of the basic insurance fund reaching 4 trillion yuan and rising year by year, some? No money to pay the pension? Or? There is a trillion-dollar gap in pension payment. The view is obviously untenable?
Chu Fuling, director of the Social Security Research Center of the Central University of Finance and Economics, said that at present, China has established a basic old-age insurance system for employees that combines social pooling with personal accounts and a basic old-age insurance system for urban and rural residents that combines basic pensions with personal accounts. The two pension insurance systems cover 880 million people. According to the estimate of 16 years old1000 million people, the coverage rate of old-age insurance has reached about 88%, basically reaching? Should it be fully insured? .
With the continuous expansion of coverage, the accumulated balance of the basic old-age insurance fund is also increasing. Chu Fuling said that at present, the accumulated balance of the national basic old-age insurance fund has increased from 992.5 billion yuan in 2008 to 4,396.5 billion yuan in 2065,438+2006.
With the accumulated balance of the basic insurance fund reaching 4 trillion yuan and rising year by year, some? No money to pay the pension? Or? There is a trillion-dollar gap in pension payment. The view is obviously untenable. ? Yan Fuling said.
However, although the current pension fund balance is considerable and its supporting capacity is strong, the structural contradiction of uneven fund distribution still exists due to the uneven economic development among regions. In response to the operation of pensions, the relevant person in charge of Ministry of Human Resources and Social Security recently revealed that some regional funds failed to meet their expenditures in the current period. This has also caused some insured people to worry about the ability to pay pensions.
The income growth rate of basic endowment insurance funds in some provinces is lower than the expenditure growth rate, which has indeed caused some co-ordination areas to fail to make ends meet in the current period. However, due to the fact that the income of the basic old-age insurance fund in some provinces and overall planning areas is obviously greater than the expenditure, it can ensure that the accumulated balance of the national basic old-age insurance fund keeps rising year by year. ? Chu Fuling explained that taking the enterprise basic endowment insurance fund, which occupies the main position in the basic endowment insurance fund, as an example, the accumulated balance of enterprise endowment insurance in 20 16 years is calculated from the fund expenditure in that year, even in? No longer levy a penny pension fund? In this case, the existing accumulation fund can still pay 17.2 months of pension, which is enough to show that the payment ability of China's basic old-age insurance fund is sustainable.
At present, China has started the investment and operation of the basic old-age insurance fund and allocated some state-owned capital to enrich the social security fund. The assets of the national social security reserve fund exceed 2 trillion yuan, which is specially used to supplement and adjust the social security expenditure at the peak of population aging. ? Yang Yansui, director of the Employment and Social Security Research Center of the School of Public Administration of Tsinghua University, said.