The accounting entries for unemployment subsidies received by the unit are as follows: Debit: bank deposit; Credit: non-operating income.
1. When the unit receives unemployment subsidies, it should record the amount into the bank deposit account to reflect the actual increase in funds; 2. At the same time, the corresponding amount should be recorded into the non-operating income account; 3. This accounting entry reflects
Government subsidies received by enterprises for specific reasons; 4. Such accounting treatment helps to clearly distinguish the operating income and non-operating income of the enterprise.
Application conditions for unemployment subsidies: 1. The unemployed must be in a state of involuntary unemployment after the labor contract has been terminated or terminated in accordance with the law; 2. Have participated in unemployment insurance and paid for more than one year; 3. Have been registered as unemployed and have job requirements; 4.
The statutory retirement age has not been reached.
In summary, when a unit receives unemployment subsidies, the accounting treatment should reflect the increase in funds and the income from government subsidies through debiting the bank deposit account and crediting the non-operating income account. This practice helps to clearly distinguish
The company's operating and non-operating income ensures the accuracy and transparency of financial statements.
Legal basis: Article 45 of the Social Insurance Law of the People's Republic of China. Unemployed persons who meet the following conditions shall receive unemployment insurance benefits from the unemployment insurance fund: (1) The employer and the individual have paid unemployment insurance premiums before becoming unemployed.
One year has passed; (2) Employment has been interrupted not due to one’s own will; (3) Unemployment registration has been carried out and there is a requirement to find a job.
Article 46 If an unemployed person has paid cumulative contributions for one year but less than five years before losing his job, the maximum period for receiving unemployment insurance benefits shall be twelve months; if the cumulative contributions for five years but less than ten years have been cumulative, unemployment insurance benefits shall be collected
The maximum period for receiving unemployment insurance benefits is eighteen months; for those who have paid cumulative contributions for more than ten years, the maximum period for receiving unemployment insurance benefits is twenty-four months.
If you are unemployed again after re-employment, the payment period will be recalculated, and the period for receiving unemployment insurance benefits will be combined with the period for unemployment insurance benefits that should be collected but have not been received when you were previously unemployed, and the maximum period shall not exceed twenty-four months.
Article 47 The standard of unemployment insurance benefits shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government, and shall not be lower than the minimum living security standard for urban residents.
Article 64 Social insurance funds include basic pension insurance funds, basic medical insurance funds, work-related injury insurance funds, unemployment insurance funds and maternity insurance funds.
Except for the basic medical insurance fund and the maternity insurance fund, which are jointly established and accounted for, other social insurance funds are accounted for and accounted for separately according to the types of social insurance insurance.
Social insurance funds implement the unified national accounting system.
Social insurance funds are earmarked for exclusive use and may not be misappropriated or misappropriated by any organization or individual.
Basic pension insurance funds will gradually implement national pooling, and other social insurance funds will gradually implement provincial level pooling. The specific time and steps will be stipulated by the State Council.