Staff salaries payableenterprise accounting One of the liability accounts is the various salaries payable by the enterprise to employees according to relevant regulations.
1、 This item is used to calculate various salaries payable by enterprises to employees according to relevant regulations.
2、 Under this project, "salary, bonus, allowance, subsidy", "employee welfare"“Social insurance premium”、“Housing Provident Fund”"Labor union funds"“staff training expense”, "compensation for termination of labor relations with employees", "non monetary benefits", "other expenses related to obtaining services provided by employees" and other payroll payable itemsDetailed accounting。
Accounting Treatment
Announce
edit
(1) The enterprise shall pay wages, bonuses, allowances, etc. to employees in accordance with relevant regulations, debit "payroll payable", and credit“bank deposit”、“Cash on hand”Etc.
Due to the termination of the enterpriseLabor relationsCompensation given to employees shall be debited to this account and credited to "bank deposit", "cash on hand" and other accounts.
(2) Accrual proportion:
Medical insurance premium: 10% (Note: the payment rate varies from place to place, such as 12% in Shanghai)
Endowment insurance premium: 12% (Note: the payment rate varies from place to place, such as 22% in Shanghai)
Unemployment benefits: 2% (Note: the payment rate varies from place to place, for example, Shanghai: 2%)
employment injury insurance: 1% (Note: the payment rate varies from place to place, such as 0.5% in Shanghai)
Housing provident fund: 10.5% (Note: the payment rate varies from place to place, such as 7% in Shanghai)
Labor union expenditure: 2%
Staff education funds: 2.5%
(3) The enterprise shall, according to the beneficiaries of the services provided by the employeesEmployee compensationHandle the following cases respectively
Employee compensation of management department personnel, debit“Administrative expenses”Account, credit this account.
Payroll of sales staff, debit“selling expenses”Account, credit this account.
Should beConstruction in progress、R&D expenditurePayroll borne shall be debited to "construction in progress", "R&D expenditure" and credited to this account.
Compensation for termination of labor relationship with employees shall be debited to the "administrative expenses" title and credited to this title.
(VI)Non monetary welfare。This means that the enterprise produces its own products orPurchased goodsGive to employees as welfare, and provide their own assets or leased assets to employees for freeHealth care servicesOr provide employees with certain subsidized goods or services.
(7) Compensation for termination of labor relationship with employees;
(8) Other expenses related to obtaining services provided by employees.
accounting standard
Announce
edit
(I)Enterprise annuity fund The Accounting Standards for Enterprises No. 10 - Enterprise Annuity Fund shall apply.
(2) Share based remuneration shall be subject to the Accounting Standards for Business Enterprises No. 11 - Share based Payment.
(3) Interpretation of Accounting Standards for Business Enterprises No. 9 - Employee Compensation
metering
Announce
edit
1、 Where an enterprise should provide services to its employeesAccounting periodThe employee compensation payable shall be recognized as a liability. In addition to the compensation for the termination of the labor relationship with the employees, it shall be handled according to the beneficiaries of the services provided by the employees in the following circumstances:
(1) The employee compensation that should be borne by the production of products and the provision of labor services should be included in theProduct costorLabor cost。
3、 Employees in the enterpriseLabor contractIf the labor relationship with the employee is terminated before the expiration of the period, or a proposal for compensation is made to encourage the employee to accept the layoff voluntarily, and the following conditions are met at the same time, it shall be recognized that the compensation caused by the termination of the labor relationship with the employeeEstimated liabilities, and included in the current profit and loss:
(1) The enterprise has formulated a formal plan to terminate labor relations or proposed voluntary layoffs, which will be implemented soon.The plan or proposal shall include the department, position and number of employees to be terminated or laid off;The amount of compensation for termination of labor relationship or layoff determined according to the job category or position according to relevant regulations;The time when the labor relationship is to be terminated or cut.
(2) The enterprise cannot unilaterally withdraw the plan to terminate labor relations or the layoff proposal.
An enterprise shall check the withdrawal, settlement, use, etc. of payroll payable through the subject of "payroll payable".The credit registration of this account has been allocated and recordedRelated costsThe amount of employee compensation for expense items,DebitRegister the amount of employee compensation actually paid, including the amount deducted;End of period of this subjectCredit balance, reflecting the unpaid payroll payable by the enterprise.The title of "payroll payable" shall be subject to“Employee welfare”、“Social insurance premium”, "housing provident fund", "labor union funds", "employee education funds"“Non monetary welfare”Payroll payable item settingDetailed Account, proceedDetailed accounting。
(1) Confirm the processing of payroll payable
Where an enterprise should provide services to its employeesAccounting periodAccording to the beneficiaries of services provided by employees, the employee compensation (including monetary compensation andNon monetary welfare)It shall be included in the cost of relevant assets or the current profit and loss, and shall be recognized as the payroll payable at the same time.The employee compensation of the production department personnel shall be recorded in the "production cost", "manufacturing expense", "labor cost" and other subjects; the employee compensation of the management department personnel shall be recorded in the "management expense" subject; the employee compensation of the sales personnel shall be recorded in the "sales expense" subject; the employee compensation that shall be borne by the construction in progress and R&D expenditure shall be recorded in the "construction in progress", "R&D expenditure"The employee bonus and welfare fund withdrawn from the net profit of foreign-funded enterprises according to regulations shall be recorded in the "profit distribution - withdrawn employee bonus and welfare fund" account.
When measuring the payroll payable, if the state has stipulated the accrual basis and proportion, it shall be accrued in accordance with the standards set by the state.Where the State has not stipulated the basis and proportion of the provision, the enterprise shallAccording to historyExperience data and actual situation, reasonably estimate the current payroll payable.If the actual amount incurred in the current period is greater than the estimated amount, it shallSupplementary provisionIf the actual amount of payroll payable in the current period is less than the expected amount, the overpaid payroll payable shall be written back.
The enterprise takes its own products asNon monetary welfareIf it is distributed to employees, it should be included in the relevant asset costs or current profits and losses according to the fair value of the product according to the beneficiary, and at the same time, the payroll payable should be recognized, debited into the "administrative expenses", "production costs", "manufacturing expenses" and other subjects, and credited into the "payroll payable - non monetary benefits" subject.If assets such as houses owned by the enterprise are provided to employees for free, the depreciation accrued for each period of the house should be included in the relevant asset costs or current profits and losses according to the beneficiaries, and at the same time, it should be debited into the "payroll payable - non monetary benefits" title and credited“Accumulated depreciation”Account.If leased housing and other assets are used by employees for free, the rent payable in each period shall be included in the relevant asset costs or current profits and losses according to the beneficiaries, and the payroll payable shall be recognized, debited into the "administrative expenses", "production costs", "manufacturing expenses" and other subjects, and credited into the "payroll payable - non monetary benefits" subject.It is difficult to identify the non monetary benefits of the beneficiaries, and the directIncluded in current profit and lossAnd payroll payable.
(2) Processing of payroll
The enterprise shall pay wages, bonuses, allowances, etc. to the employees in accordance with relevant regulations, debit the "payroll payable - wages" title, credit the "bank deposit", "cash on hand" and other titles, deduct various funds from the payroll payable by the enterprise (advanced family medicine expenses, personal income tax, etc.), debit the "payroll payable" title, credit the "bank deposit""Cash on hand"“Other receivables”, "Taxes payable - individual income tax payable", etc.
The enterprise shall pay employee welfare, labor union funds and employee education funds for labor union operation and employee training or pay in accordance with relevant national regulationsSocial insurance premiumOr housing provident fund, debit the title of "employee compensation payable - employee welfare (or labor union funds, employee education funds, social insurance premiums, housing provident fund)", and credit the title of "bank deposit", "cash on hand", etc.
When an enterprise pays its employees with its own products, it shall confirm thatMain business income, debit the "payroll payable - non monetary benefits" title, credit the "main business income" title, and carry forwardRelated costs, involvingsubstituted money on VAT And shall be handled accordingly.The rent incurred when the enterprise pays the leased housing and other assets for employees' free use, debits the "payroll payable - non monetary benefits" title, and credits the "bank deposit" title.
disclosure
Announce
edit
An enterprise shall disclose the following information related to employee compensation in its notes:
(1) Wages, bonuses, allowances and subsidies that should be paid to employees, as well as the unpaid amount payable at the end of the period.
(5) The compensation that should be paid for the termination of labor relations, and the unpaid amount payable at the end of the period.
(6) Other employee compensation.
Due to the uncertainty of the number of employees willing to accept the layoff proposal, compensation standards, etcContingent liabilityShall be disclosed in accordance with the Accounting Standards for Business Enterprises No. 13 - Contingencies.