Find out how to fill in the payroll payable in the statistical report?

Employee compensation payable (accumulated credit amount in the current period) refers to various forms of remuneration or compensation given by the enterprise to obtain services provided by employees or terminate labor relations. Including wages, bonuses, allowances and subsidies, employee welfare, medical insurance, endowment insurance, unemployment insurance, work-related injury insurance, maternity insurance and other social insurance premiums, housing provident fund, labor union funds and employee education funds, paid absenteeism, profit sharing plans, non monetary benefits, Dismissal welfare and other remuneration or compensation for obtaining services provided by employees. Among them, social insurance and housing accumulation fund should include the part borne by units and individuals.

"Payroll payable" shall include "payroll of dispatched workers". If the enterprise does not have dispatched workers or the accounting scope of the "payroll payable to employees" account has included "payroll payable to dispatched workers", but does not set up a detailed account for separate accounting, it is split by category and included in the salary, bonus, allowance and subsidy, welfare and other detailed accounts under the "payroll payable" account, For enterprises that implement the Accounting Standards for Business Enterprises or the Accounting Standards for Small Enterprises, fill in and report according to the current increase in the total item of "payroll payable" in the financial report, or the accumulated credit amount of the current period in the accounting item of "payroll payable"; If the content of the enterprise implementing other enterprise accounting systems or the subject of "payroll payable" is inconsistent with the statistical caliber, it shall be consolidated and reported according to the statistical caliber. If the accounting scope of the enterprise's "payroll payable" account does not include "payroll of dispatched workers", the statistical indicator of "payroll payable" should be filled in after adding "payroll of dispatched workers". "Remuneration of dispatched workers" does not include management fees and other employment costs paid for the use of dispatched workers.

Regardless of whether the employing unit directly pays the labor remuneration, the "remuneration of dispatched workers" shall be filled in by the actual legal entity of the employing unit (the user of dispatched workers), while the labor dispatch unit (the sending party of dispatched workers) does not. The remuneration of labor outsourcing personnel shall be filled in by the legal entity of labor contract (the sending party of outsourcing personnel), but not by the legal entity of labor contract (the user of outsourcing personnel).