How to make accounting entries to settle the wages payable to employees this month?

How to make accounting entries to settle the salary payable to employees this month;

Borrow: production cost (corresponding to the wages of direct production workers)

Management expenses (salary of managers)

Sales expenses (sales staff salaries)

Loan: wages payable to employees.

After the actual payment of wages, carry forward:

Debit: payable to employees.

Loans: bank deposits, etc.

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Payable salary refers to all kinds of wages that enterprises should pay to employees in accordance with relevant regulations, which are paid in accordance with wages, bonuses, allowances, subsidies, employee welfare funds, social insurance premiums, housing provident fund, trade union funds, employee education funds, compensation for dissolving employee labor relations, non-monetary benefits and other expenses related to obtaining services provided by employees.

How to make accounting entries for employees' salaries payable in construction? Payroll accrual: operating expenses (management expenses, production costs and manufacturing expenses) loans: employees' salaries payable-when wages are paid: employees' salaries payable-salary loans: other payables in bank deposits (the part that employees should bear insurance premiums): operating expenses (management expenses, production costs and manufacturing expenses) loans: employees' salaries payable-insurance premiums (the part that the company bears) are paid.

Enterprises pay wages, bonuses, allowances, etc. In accordance with the relevant provisions, when it is issued to employees, it shall debit the "salary payable to employees" and credit the subjects such as "bank deposit" and "cash on hand".

All kinds of money deducted by enterprises from the wages payable to employees (medical expenses of family members and personal income tax, etc.). ), debit the subjects, credit "other receivables" and "tax payable-personal income tax payable" and other subjects.

Enterprises pay employee welfare fees to employees, debit the subjects and credit the subjects of "bank deposit" and "cash on hand".

Enterprises pay trade union funds and staff education funds for trade union operation and staff training, debit the subjects and credit "bank deposits" and other subjects.

Enterprises in accordance with the relevant provisions of the state to pay social insurance premiums and housing provident fund, debit the subjects, credited to the "bank deposit" subjects.

The compensation paid by the enterprise to the employees due to the termination of labor relations with the employees shall be debited to this account and credited to such subjects as "bank deposit" and "cash on hand".

How to make accounting entries for the items payable to employees' compensation? The salary payable to employees should be set up according to wages, employee welfare expenses, social insurance premiums, housing accumulation funds, trade union funds, employee education funds, non-monetary benefits, etc., and detailed accounting should be carried out.

(1) Confirm the salary payable to employees.

1, monetary employee compensation

(1) Employees' salaries in the production department. Debit such subjects as "production cost", "manufacturing cost" and "labor cost" and credit "employees' salaries payable";

(2) The employee compensation of managers shall be debited to the subject of "management expenses" and credited to the subject of "employee compensation payable";

(3) Employee compensation of sales personnel shall be debited to the title of "sales expenses" and credited to the title of "employee compensation payable";

(4) Employees' salaries borne by construction in progress and R&D expenditures shall be debited to the subjects of "construction in progress" and "R&D expenditures" and credited to the subject of "Payables to Employees".

Enterprises should pay social insurance premiums such as medical insurance, old-age insurance, unemployment insurance, work-related injury insurance and maternity insurance to social insurance agencies (or enterprise annuity fund account managers), housing provident fund to housing provident fund management center, and trade union funds to trade union departments. The state (or enterprise annuity plan) has uniformly stipulated the basis and proportion of accrual, which should be accrued according to the standards stipulated by the state.

If the actual amount incurred in the current period is greater than the expected amount, it shall make up the salary payable to employees; If the actual amount incurred in the current period is less than the expected amount, the overpaid salary payable to employees shall be offset.

2. Non-monetary employee compensation

(1) If an enterprise distributes self-produced products to employees as non-monetary benefits, it shall, according to the fair value of the beneficiaries and products, include them in the relevant asset costs or current profits and losses, and at the same time confirm the employees' salaries payable, debit the subjects such as "management expenses", "production costs" and "manufacturing expenses" and credit the subjects "employees' salaries payable-non-monetary benefits".

(2) If assets such as houses owned by enterprises are provided to employees for free, the depreciation accrued in each period of houses shall be included in the cost of relevant assets or current profits and losses according to the beneficiaries, and at the same time, the employees' salaries payable shall be confirmed, and the subjects such as "management expenses", "production expenses" and "manufacturing expenses" shall be debited, as well as the subjects of "employees' salaries payable-non-monetary benefits".

If the leased house and other assets are used by employees free of charge, the rent payable in each period shall be included in the relevant asset cost or current profit and loss according to the beneficiary, and the employee's salary payable shall be confirmed, and the subjects such as "management expenses", "production expenses" and "manufacturing expenses" shall be debited and credited to the subject of "employee's salary payable-non-monetary benefits".

(2) Pay employees' wages

1. Pay wages, bonuses, allowances and subsidies to employees.

Debit the subject of "salary payable to employees-wages" and credit the subjects of "bank deposit" and "cash on hand"; All kinds of money (family medicine, personal income tax, etc. If the enterprise deducts from the payable employee salary, it shall debit the account of "payable employee salary" and credit the account of "bank deposit, cash on hand, other receivables, taxes payable-personal income tax payable".

2. Payment of employee welfare fund

When an enterprise pays employee welfare expenses to employees in canteens, hospitals and living difficulties, it debits the subject of "employee welfare expenses payable" and credits the subjects of "bank deposit" and "cash on hand".

3. Pay guild funds, staff education funds, social insurance premiums and housing accumulation funds.

Debit the subject of "Payable Staff Salary-Trade Union Funds (or Staff Education Funds, Social Insurance Fees, Housing Provident Fund)" and credit the subjects of "Bank Deposit" and "Cash on hand".

4. Payment of non-monetary benefits

Debit "accounts payable-non-monetary income" and credit "main business income"; Enterprises pay rental housing and other assets for employees' free use, debit the subject of "salary payable to employees-non-monetary benefits" and credit the subject of "bank deposit".

How to draw up the time of accounting entries for employees' salaries payable

Borrow: production cost (wages of product workers)

Manufacturing cost (workshop)

Construction in progress (engineering personnel)

Management expenses (Administration Department)

Sales expenses (sales department)

Loan: wages payable to employees.

distribute

Debit: Payables-Wages

Loan: bank deposit/cash on hand.

Accounting entries for salary carry-over of employees payable? The account treatment of "salary payable to employees" unde that new accounting standards

Employee compensation: refers to various forms of remuneration and other related expenses given by enterprises in order to obtain services provided by employees. Employee compensation includes not only the total labor remuneration paid by the enterprise to all employees in a certain period of time, but also other related expenses calculated according to a certain proportion of wages and included in the cost. Including salary bonus allowance, employee welfare expenses, various social insurance expenses, housing accumulation fund, trade union funds, employee education funds, pensions and medical expenses for retirees who have not participated in social co-ordination, dismissal benefits, paid vacations and other salary-related expenses.

First, the formulation of new standards has the following differences and characteristics compared with the past.

1. First systematic specification: This standard is the first formulation, induction and promulgation of relevant standards, that is, it systematically regulates various payment relations between enterprises and employees based on employment relations in one standard for the first time, while it was scattered in other standards in the past.

2. Clear definition: This standard clearly defines the contents of employee compensation, including wages, bonuses, employee welfare expenses, various social insurance expenses, dismissal benefits and other salary-related expenses, and explicitly excludes share-based compensation and enterprise annuity. This is the first time that accounting standards have clearly defined the contents of employee compensation.

3. Increase the connotation: Compared with the past, the connotation of employee compensation stipulated in this Code has greatly increased, including wages, bonuses, allowances and subsidies in the traditional sense, employee welfare funds, trade union funds, employee education funds, and various social insurances (including pension, medical care, unemployment, work injury, maternity insurance, etc.). ), and added new forms of employee compensation such as dismissal benefits and paid vacations.

4. Accounting treatment: This standard standardizes and clarifies the accounting treatment principle of employee compensation.

(1) First of all, the accounting principle of all kinds of employees' remuneration is unified: it is recognized as a liability in the accounting period when employees provide services, and it is included in the asset cost or current expenses according to the beneficiaries. The wages of employees who should be borne by the production of products are included in the inventory cost; The wages of employees who should be borne by the projects under construction are included in the cost of building fixed assets; The wages of employees other than products and projects under construction shall be included in the current expenses. In the past, except for wages, allowances and welfare expenses, which were included in assets, costs or current expenses according to beneficiaries, other employees' salaries were included in current expenses.

(2) Accounting treatment method of welfare expenses: The employee welfare expenses extracted by the enterprise shall be calculated according to a certain proportion of the total wages and the beneficiaries of the services provided by the employees, and the liabilities of employee welfare expenses shall be confirmed and included in the relevant assets and costs or recognized as current expenses. The basic medical insurance and supplementary medical insurance fees paid by enterprises for employees offset the balance of employee welfare liabilities. However, in the past, all kinds of enterprises were different, some accrued and retained the balance according to 14% of the total wages, and some did not leave the balance according to the actual expenses. This standard unifies the accounting treatment method of employee welfare expenses.

(3) Introduce the accounting treatment methods of newly-added employee compensation: ① Dismissal benefits: The compensation provided by an enterprise to terminate the labor relationship with employees before their normal retirement and encourage employees to voluntarily accept the reduction should be recognized as liabilities and included in the current expenses when it meets the two conditions that the enterprise has formulated a formal plan to terminate the labor relationship and the enterprise cannot unilaterally withdraw the plan to terminate the labor relationship. (2) Salary of new employees such as paid leave: non-cumulative paid leave, such as maternity leave, cannot be carried forward to the next period, so it is not treated in accounting; For the accumulated paid leave, as the rights and obligations can be carried forward to the next period, it is recognized as a liability according to the salary amount corresponding to the expected paid leave days in the next year, and included in the asset cost or current expenses; When cash is used to compensate unpaid employees for accumulated paid leave, the accrued liabilities are offset and the difference is included in the current profit and loss.

5. Information disclosure: This standard unifies the principle of disclosure on employees' remuneration, and clearly defines the scope and content of disclosure for the first time, that is, the amount of wages, bonuses and allowances paid to employees, various social insurance benefits, housing accumulation fund, compensation paid for termination of labor relations and other employees' remuneration is disclosed in the notes to the financial statements. At the same time, it is stipulated that contingent liabilities arising from the uncertainty of the number of employees who accept the compensation scheme for termination of labor relations should be disclosed in accordance with the "Contingencies" criteria.

Second, the account settings

1, accounts payable

The liability account is mainly used for accounting the wages, bonuses, allowances and subsidies that enterprises should pay to employees. The debit registers the paid amount, the credit registers the incurred amount, and the balance is in the credit, indicating the unpaid amount payable.

2. "Insurance Payable" account

It is mainly used for accounting social insurance premiums such as medical insurance premiums, endowment insurance premiums, unemployment insurance premiums, work injury insurance premiums and maternity insurance premiums paid by enterprises for employees. The debit registers the paid amount, the credit registers the incurred amount, and the balance is in the credit, indicating the unpaid amount payable.

3, "housing provident fund payable" subjects

It is mainly used for accounting the housing provident fund debt account paid by enterprises for employees. The debit registers the paid amount, the credit registers the incurred amount, and the balance is in the credit, indicating the unpaid amount payable.

Third, accounting treatment.

An enterprise shall recognize the salary payable to employees as a liability during the on-the-job accounting period of employees, and distribute it according to the beneficiaries of the services provided by employees, in addition to compensation for termination of labor relations with employees.

Employees' salaries are collected according to the place where they occur and distributed according to the purpose. Wages and salaries of workers who produce products are debited to the production cost account, wages and salaries of workers who provide services are debited to the labor cost account, wages and salaries of workshop managers are debited to the manufacturing expense account, wages and salaries of workers who carry out capital construction projects are debited to the construction in progress account, wages and salaries of those who create intangible assets themselves are debited to the intangible assets account, and wages and salaries of managers are debited to the management expense account. , and credited to the wages payable. Compared with the original payroll accounting system, this accounting method expands the distribution channel of employee compensation to the cost of intangible assets.

The "five insurances and one gold" paid by enterprises for employees are distributed according to posts. Debit production cost account, manufacturing expense account, construction in progress account, intangible assets account, management expense account, etc. , credited to the subject of insurance premiums payable (or housing provident fund payable). When paying various social insurance premiums or housing accumulation funds, debit the account of "wages payable" (part of the burden on employees), debit the account of "insurance premiums payable" (or "housing accumulation funds payable") and credit the account of "bank deposits".

Fourth, information disclosure.

The salary payable to employees during the reporting period and the unpaid amount at the end of the period shall be disclosed in the notes to the final statement:

1, wages, bonuses, allowances and subsidies payable to employees, and unpaid amount at the end of the period.

2. Social insurance premiums such as medical care, pension, unemployment, work injury and maternity that should be paid for employees, and the amount unpaid at the end of the period.

3. The housing accumulation fund that should be paid for employees and the amount payable at the end of the period.

4. Non-monetary benefits provided to employees and their calculation basis.

5. Compensation payable for termination of labor relations and unpaid amount at the end of the period.

6. Salaries of other employees, etc.

Verb (abbreviation for verb) The range of employee's salary.

This standard includes various forms of remuneration or consideration given to employees by enterprises in order to obtain services provided by employees. Share-based payment, which is regulated by Accounting Standards for Business Enterprises No.65438 +0 1, also belongs to employee compensation.

(1) employees refer to all personnel who have entered into labor contracts with enterprises, including full-time, * * and temporary employees; It also includes people who have not signed a labor contract with the enterprise but are officially appointed by the enterprise, such as members of the board of directors and members of the board of supervisors.

Under the planning and control of the enterprise, although the enterprise has not signed a labor contract or formally appointed it, people who provide similar services to employees are also included in the scope of employees, such as labor contract personnel.

(2) Employees' remuneration, including all monetary remuneration and non-monetary benefits provided by the enterprise to employees during and after their employment. Benefits provided to employees' spouses, children or other dependents are also employees' wages.

(3) Old-age insurance premiums, including basic old-age insurance premiums paid to social insurance agencies according to the standards prescribed by the state and supplementary old-age insurance premiums paid to relevant managers of enterprise annuity funds according to the enterprise annuity plan.

Various insurance benefits provided to employees in the form of purchasing commercial insurance also belong to employee compensation.

(4) Non-monetary welfare, including self-produced products distributed to employees by enterprises as welfare, all assets of enterprises provided to employees free of charge, and medical care services provided to employees free of charge.

(v) Termination benefits

(a) Termination benefits include:

(1) Before the employee's labor contract expires, the enterprise decides to terminate the labor relationship with the employee, regardless of whether the employee is willing or not;

(2) Before the expiration of the employee's labor contract, the employee has the right to choose to continue working or accept resignation compensation to encourage the employee to accept compensation voluntarily.

Dismissal benefits usually take the form of one-time payment of compensation when labor relations are terminated, or by raising the standard of retirement pension or other post-employment benefits, or paying employees' wages for a certain period of time after dismissal.

(2) The termination of the labor relations plan or the proposed dismissal benefits that meet the conditions confirmed in Article 6 of this Standard shall be included in the current management expenses, and the salary payable to employees shall be confirmed.

A formal dismissal plan or proposal should be approved. The dismissal work should generally be completed within one year, but if part of the payment is postponed to one year due to payment procedures and other reasons, it will be regarded as meeting the confirmation conditions of the salary payable to employees.

(III) An enterprise shall reasonably estimate and confirm the salary payable to employees in accordance with these Standards and the Accounting Standards for Business Enterprises No.65438 +03-Contingencies and in strict accordance with the provisions of the dismissal plan. For the dismissal plan in which employees have no right to choose, the wages payable to employees shall be accrued according to the number of employees who intend to terminate their labor relations and the dismissal compensation standard for each post specified in the terms of the dismissal plan.

An enterprise shall estimate the number of employees who voluntarily accept the reduction proposal, and according to the estimated number of employees and the dismissal compensation standard of each post, and in accordance with the provisions of the Accounting Standards for Enterprises No.65438 +03- Contingencies, the wages payable to employees shall be accrued.

For the dismissal benefits that meet the conditions for confirming the salary payable to employees stipulated in this Code, and the substantial dismissal work is completed within one year, but the payment time is more than one year, the enterprise shall choose an appropriate discount rate and measure the salary payable to employees with the discounted amount.

Six, the confirmation and measurement of employee compensation

During the accounting period when employees provide services for the enterprise, the enterprise shall, according to the beneficiaries of the services provided by employees, include the employee salaries (including monetary salaries and non-monetary benefits) that should be recognized in the relevant asset costs or current profits and losses, and at the same time recognize them as employee salaries payable, except for the compensation for termination of labor relations (hereinafter referred to as "dismissal benefits").

(a) when measuring the salary payable to employees, if the state stipulates the basis and proportion of accrual, it shall be accrued according to the standards stipulated by the state. For example, medical insurance premium, old-age insurance premium (including supplementary old-age insurance premium paid to relevant managers of enterprise annuity fund according to enterprise annuity plan), unemployment insurance premium, work injury insurance premium, maternity insurance premium, housing provident fund paid to housing provident fund management institutions, trade union funds and employee education funds and other social insurance premiums.

If there is no provision for the basis and proportion of accrual, the enterprise shall reasonably estimate the salary payable to employees in the current period according to historical experience data and actual situation. If the actual amount incurred in the current period is greater than the expected amount, it shall make up the salary payable to employees; If the actual amount incurred in the current period is less than the expected amount, the overpaid salary payable to employees shall be offset.

For employees' salaries payable that expire more than one year after the end of the accounting period in which employees provide services, the enterprise shall choose an appropriate discount rate, so that the discounted amount of employees' salaries will be included in the relevant asset cost or current profit and loss; If there is little difference between the salary payable to employees and the discounted amount, it can also be included in the relevant asset cost or current profit and loss according to the undiscounted amount.

(2) If an enterprise distributes its own products to employees as non-monetary benefits, it shall include them in the relevant asset cost or current profits and losses according to the fair value of the beneficiaries and products, and confirm the salaries payable to employees at the same time.

If assets such as houses owned by enterprises are provided to employees for free, the depreciation accrued in each period of the houses shall be included in the relevant asset cost or current profit and loss, and the salary payable to employees shall be confirmed at the same time. Rental housing and other assets for employees to use free of charge, should be based on the beneficiaries, the rent payable in each period will be included in the cost of related assets or current profits and losses, and confirm the salary payable to employees. It is difficult to determine that the non-monetary benefits of the beneficiaries are directly included in the current profits and losses and employee salaries payable.

If the employee compensation accrued by an enterprise is inconsistent with the estimated amount of the enterprise, it shall be in accordance with the Accounting Standards for EnterprisesNo. 1. 18- income tax.

Seven. suggestion

The formulation of this standard is based on the relevant policies and actual conditions of China's current employee compensation, and combined with specific accounting practices, we hereby put forward the following suggestions and opinions:

1. It is suggested to set up the first-level account of "Payable Staff Salary", with detailed accounts for unified accounting, such as wages and salaries, welfare expenses, various social insurance expenses, dismissal compensation, paid vacation expenses, etc. , and cancel the original "wages payable", "welfare payable" and "other payables" subjects.

2. It is suggested to adopt the "future adaptation method" to implement the "employee compensation" standard without retrospective adjustment.

3. It is suggested to further clarify and unify the definition of the use scope of welfare funds and accounting treatment methods, and list the medical insurance expenses separately, rather than in this item. For non-independent legal persons and non-profit-making logistics units such as staff hospitals, bathrooms, canteens, etc. (including self-made catering and outsourcing catering), welfare funds should be charged according to the actual amount in accounting treatment, and the amount should be cleared at the end of the year (it needs to be coordinated with tax, allowing income tax to be charged before tax).

4. It is suggested to strictly define and restrict the use of accrued paid vacation expenses as estimated liabilities. Unless there is conclusive evidence that the enterprise is likely to have cash outflow due to employees giving up paid leave, it cannot be regarded as an estimated liability and is included in the current profit and loss. Hard evidence can be defined as employees' willingness to give up accrued paid leave in writing to the enterprise.

5. It is suggested that the use of dismissal compensation as expected liabilities should be strictly defined and restricted. Unless there is conclusive evidence that the enterprise is likely to have cash outflow due to the possible termination of labor relations with employees, it cannot be regarded as an estimated liability and included in the current profit and loss. Hard evidence can be defined as that the enterprise has reached a formal plan or agreement with the workers' congress or trade union organization to terminate the labor relationship with the workers.

6. It is suggested to increase the recognition and measurement of the estimated liabilities of the enterprise to pay the wages of the employees to be retired and resigned, that is, the enterprise and the employees agreed to stop the service but did not terminate the labor relationship until the employees retired legally, and the enterprise promised to pay the wages of the employees from the date of stopping the service to the date of legal retirement, and pay social insurance premiums for them on schedule. Therefore, the wages of the employees have constituted the estimated liabilities of the enterprise and should be recognized and included in the current profits and losses. When calculating, the actuarial present value can be calculated according to the current or predicted level of wages and social insurance expenses combined with the commitment period. The enterprise shall re-examine and make actuarial adjustments in each period, and the adjustment amount shall be included in the current profit and loss, and the current liabilities and long-term liabilities shall be distinguished according to the term of one year or more. The accounting treatment of this employee compensation plan for retirees and ex-employees is similar to that stipulated in International Accounting StandardsNo. 19-Employee Welfare and International Accounting Standards No.26-Accounting and Reporting of Retirement Welfare Plans, and defined benefit plans can be adopted. If an enterprise withdraws special cash, it can be accounted for separately as a fund in accordance with the Accounting Standards for Business Enterprises-Enterprise Annuity.

The so-called legacy problems,

That is, all expenses, including materials and labor costs, are included in the product cost.

This is the carry-over cost,

You may be thinking about the entry to pay the salary, not the carry-over cost.

Accounting entry 1 loan management fee-salary 160000 loan manufacturing fee-salary 500000 loan management fee-salary 6600002 loan management fee-labor insurance fee 100000 loan management fee-housing accumulation fund 320. 00 Loans Payable to Employees-Housing Provident Fund 320004 Loan Management Fee-Trade Union Funds 13200 Loans Payable to Employees-Trade Union Funds 132005 Loan Management Fee-Depreciation 20000 Loans Accumulated Depreciation 200006 Loans Payable to Employees-Welfare Fee 10000 Loan Bank Deposit1.