Borrow: management fees and other subjects,

Loan: payable to employees-provident fund.

Accounting entries for payment of provident fund:

Borrow: payable to employees-provident fund,

Other receivables (personal burden),

Loan: bank deposit.

Personal burden is deducted from salary payment, and the accounting entries are:

Debit: accounts payable-wages,

Loans: bank deposits,

Other receivables (personal burden).

Housing accumulation fund refers to the long-term housing savings paid by the unit for employees. The housing provident fund paid by employees and the housing provident fund paid by the unit where employees work belong to the personal savings funds specially used by employees for housing consumption expenditure.

What is the salary payable to employees?

In accounting, employees' salaries payable belong to liabilities, which refers to all kinds of employees' salaries payable calculated by enterprises in accordance with relevant regulations. According to the salary, housing provident fund, employee welfare funds, trade union funds, social insurance premiums, employee education funds, compensation for the termination of employee labor relations, share payment and other items for detailed accounting.