Calculate and determine the corresponding employee compensation amount according to the specified accrual basis and accrual ratio, and confirm the corresponding liabilities, which are included in the current profit and loss or related asset cost.
Employees' welfare expenses incurred by an enterprise shall be deducted if they do not exceed 65,438+04% of the total wages and salaries. Therefore, the pre-tax deduction of an enterprise can be deducted within the range of 65,438+04% according to the actual amount.
Note: According to relevant regulations, starting from 2007, the employee welfare fund will no longer be accrued at 14% of the total wages, but will be included in the current profit and loss or product cost when the employee welfare actually occurs.
Borrow: payable to employees-payable to welfare funds.
Borrow: Taxes payable-VAT payable (input tax)
Loans: bank deposits
At the end of the month, it is distributed according to the total wages of each department and included in the current profit and loss.
According to Article 40 of the Regulations on the Implementation of Enterprise Income Tax, if the employee welfare expenses incurred by an enterprise do not exceed 14% of the total wages and salaries, they shall be deducted.
Extended data 1, accounting for welfare expenses of public institutions?
(1) Employee welfare expenses extracted according to quota, accounting entries are:?
Borrow: business expenses-welfare expenses?
Loan: special fund-employee welfare fund?
(2) When used, the accounting entry is:?
Borrow: special fund-employee welfare fund?
Loan: bank deposit or cash.
2. If your company doesn't withdraw, you can do the accounts directly. Accounting entry:?
(1) How long does it take to distribute benefits?
Borrow: business expenses-welfare expenses?
Loan: cash?
(2) distributing labor insurance supplies?
Borrow: business expenses-labor protection expenses?
Credit: cash
Baidu encyclopedia-employee benefits