How to calculate labor insurance supplies?

How to account for labor insurance supplies The accounting treatment of labor insurance supplies is directly included in the management expenses. The entries are as follows:

1, small business

Borrow: management expenses (sales expenses, manufacturing expenses, etc. )

Loans: bank deposits

2. General taxpayer enterprises obtain special invoices for value-added tax.

Borrow: management expenses (sales expenses, manufacturing expenses, etc. )

Borrow: Taxes payable-VAT payable (input tax)

Loans: bank deposits

Labor protection fee-management fee for accounting problems of labor protection articles

How to purchase labor insurance products needs to be evaluated according to the safety risk identification and demand of the company's posts.

When purchasing labor insurance products, you must recognize three certificates and one standard. When purchasing labor protection products such as gas masks, protective clothing, safety helmets and dust masks, we must recognize the "three certificates and one standard".

The "three certificates and one standard" of labor insurance articles are production license, product certificate, safety appraisal certificate and safety sign. The safety sign certificate of special labor protection articles shall be supervised by state administration of work safety, and stamped with the seal of the safety sign management center of special labor protection articles.

The safety sign of labor protection articles consists of the shield diagram and number of the safety sign of special labor protection articles. The sign is in the shape of a shield, which means "protection". The letter "LA" in the middle of the shield means "labor safety". The logo frame, shield and "safety protection" are green, "LA" and background are white, and the logo number is black. The numbering adopts three layers of numbers and letters. The first layer is the year of authorization; The second layer is the division code of the provincial administrative region to which the production enterprise belongs; The third layer is the product name code and authorization sequence.

The Logistics Department is responsible for the unified classification and custody of the recovered labor protection articles, and exchanging the old for the new. Report applications for reuse or waste disposal on a regular basis (monthly, quarterly or semi-annually).

Professional labor protection articles Labor protection articles belong to a category of industrial articles. I suggest you go to the platform that specializes in industrial supplies. For example, it is easy to get together and buy industrial supplies.

Labor protection articles should be matched according to your company's workplace. Just like in the production workshop, if you want to protect your feet, you need to buy labor insurance shoes, gloves on your hands, insulation related to electricity, and some anti-static clothes, wiping paper and so on.

What subjects should labor insurance products enter? This new enterprise has been established for two months. It has not yet been officially produced.

Reference case of labor insurance supplies accounting

1. If it is a manager, it should be included in the management fee-labor insurance fee; if it is a business person, it should be included in the operating fee-labor insurance fee. If found, it can also be included in the above subjects, but it should be included in the total personal income to pay a tax.

2. It seems that the telephone charges, office expenses and labor insurance articles are not handled in the accounting now, so it's hard to say.

In this way, the value-added tax can be deducted (if the special VAT invoice is obtained), and the office staff will record the management expenses, the production workers or workshop managers will record the manufacturing expenses, and the sales staff will record the operating expenses. If it is welfare, welfare fees can also be charged. Anyway, the amount is not too large, and it will not be pursued too much.

3. It can be noted that labor protection articles, such as gloves and earplugs, are all labor protection articles used in the production process, so they are generally recorded in the production annexes.

Professional knowledge of labor insurance supplies

In order to conscientiously implement the labor protection articles management laws and regulations such as the Law on Safety in Production and the Regulations on Supervision and Management of Labor Protection Articles in state administration of work safety, strengthen the management of labor protection articles, strengthen the labor protection of employees, and ensure the life, health and safety of employees, all relevant units must conscientiously implement the labor protection management system in combination with the company's actual situation.

I general provisions 1. The labor protection articles mentioned in this system refer to the personal protection articles provided by the company to employees in order to avoid or reduce accidental injuries and occupational hazards in the labor process. 2. Labor protection articles are divided into special labor protection articles and general labor protection articles. Special labor protection articles refer to the protective articles listed in the Catalogue of Special Labor Protection Articles (determined and published by state administration of work safety), and the labor protection articles not listed in the Catalogue are general labor protection articles.

Hello, welding labor insurance supplies. The following are necessary labor protection articles for electric welding operation:

I. Safety requirements for eye and head protection articles

(1) In order to prevent the harm of welding arc light and spark burns, we should choose the shading lenses that meet the working conditions according to the requirements of welding goggles and masks in GB 3609 438+0.

(2) There are two kinds of welder's masks: hand-held and head-worn. The shell of the mask and helmet shall be made of incombustible or incombustible insulating materials, and there is no panel. The cover body shall cover the face and ears, with reliable structure and no light leakage.

(3) The head-mounted mask is used for various arc welding or climbing welding operations, and its weight should not exceed 560 grams. ..

(4) Auxiliary welders should wear masks and protective glasses with appropriate shading efficiency according to working conditions.

(5) During gas welding and gas cutting operations, the corresponding type of protective glasses should be selected according to the thickness of the workpiece plate to be welded and cut.

(6) For the preparation and cleaning of welding and cutting, such as grinding welds and removing welding slag, slag-proof glasses whose lenses are not easily broken into pieces should be used.

Second, the safety requirements of welder's work clothes

(1) The welder's work clothes should be selected according to the characteristics of welding and cutting work.

(2) Cotton canvas overalls are widely used in general welding and cutting work, and the color of overalls is white.

(3) In gas shielded welding, when ozone and other gases are generated under the action of ultraviolet rays, work clothes made of coarse hair or leather should be selected to prevent the welder from being scalded or rising in body temperature during operation.

(4) All-position welders should wear leather work clothes.

(5) When welding and cutting at high altitude, the welder should put a towel around his neck and wear shoulder pads, long sleeves, aprons and shoe covers made of flame retardant materials to prevent sparks and slag from splashing on his head and shoulders from a height.

(6) The work clothes worn by welders should not be wet. The pocket of work clothes should be wrapped around the waist with a bag, and the length of trousers should cover the upper. There shall be no damage, holes, gaps and oil stains on the work clothes.

(7) Work clothes for welding and cutting operations cannot be made of general synthetic fiber fabrics.

Third, welding gloves's safety requirements

(1) Welder gloves should be made of wear-resistant and radiation-proof leather or cotton canvas and leather, and their length should not be less than 300mm. Welders should not wear worn and wet gloves.

(2) When the welder works in a welding place that may conduct electricity, the gloves used should be made of materials with insulation efficiency (or additional insulation layer) and can only be used after passing the 5000V V withstand voltage test. ..

Fourth, the safety requirements of welder's protective shoes

(1) Welder's protective shoes shall have the functions of insulation, heat resistance, incombustibility, wear resistance and anti-skid.

(2) The rubber soles of protective shoes worn by welders should pass the 5000V V withstand voltage test. For example, when welding in inflammable and explosive places, the soles should not have spikes to avoid rubbing against Mars.

(3) When welding and cutting on the ground with accumulated water, the welder should wear waterproof rubber shoes with 6000 volts resistance that have passed the test. ..

Five, welding, cutting and other protective equipment

(1) In the welding and cutting workplace, due to arc radiation and slag splashing, which affects the surrounding sight, an arc protection room or protective cover should be set up. The protective cover shall be made of incombustible materials, and its surface shall be painted with black or dark gray paint. The height should not be less than 1.8m, and there should be a gap of 25cm below for circulating air.

(2) The safety belt used by welders when climbing or welding and cutting in places where falling may occur shall meet the requirements of GB720 and GB72 1 safety belt, and the hook of safety rope on the safety belt shall be fastened.

(3) The welder's helmet shall meet the requirements of GB28 1 1 helmet.

(4) The tool bags and barrels used by welders should be intact without holes, and the common tools of welders such as hammer slag shovel and wire brush should be firmly connected.

(5) The power cord of mobile lighting lamps used by welders should be YQ or YQW rubber sheathed insulated cable, the conductor should be intact, the switch of lamps should have no leakage, the voltage should be determined according to the field situation or adopt 12V safe voltage, and the lamps should be protected by metal mesh cover.

Changzhou labor insurance supplies Huajing construction mechanism hardware grocery labor insurance supplies

Address: No.2-33, Changjiang Free Trade Center, No.555 Huangshan Road.

Tel: (0519) 85101022

Labor insurance supplies wholesale store

Address: Zone 1 of Golden Triangle Wholesale Market 1

Tel: (05 19)85336396

Dong Peng labor insurance supplies

Address: Zhonglou District, Changzhou, Jiangsu Province

Tel: (0519) 88751107.

Shuang' an clothes labor insurance supplies

Address: Zhonglou District, Changzhou, Jiangsu Province

Tel: (0519) 86866101

Changzhou guangxing labor protection products company

Address: Diaoqiao Road 127-3

Tel: (05 19)86680323

Changzhou Guang Tai labor protection shop

Address:No. 14 1 Jinling Middle Road, Changzhou

Changzhou Wu Yang labour protection store

Address: No.0/27-2, Diaoqiao Road, Changzhou City, Jiangsu Province.

Changzhou anjian labor protection products co., ltd

Address: No.22-9, Guanhe East Road

Tel: (05 19)88838068

Changzhou Xu Dong labor insurance supplies wholesale department

Address: Building 2, Wujiaochang East Village 1

Tel: (05 19)866706 16.