1. When the epidemic enterprise receives the return of social security fee:
Debit: bank deposit
Credit: payroll payable - social insurance expenses (unit part)
Other payables - social insurance expenses (personal part)
2. When an enterprise offsets part of the company's social insurance expenses
Debit: payroll payable - social insurance expenses (unit part)
Debit: administrative expenses - social insurance expenses (or profit and loss adjustment account of previous years) (red ink)
3. When the enterprise refunds the personal part of the social security fee to the employee:
Debit: other payables - social insurance expenses (personal part)
Credit: bank deposit
Because when the epidemic enterprise receives the return of social security fees, it can handle it through the "payroll payable" title and "other payables" title. Among them, the title of "payroll payable" is used to calculate various salaries payable to employees by enterprises according to relevant regulations; The "other payables" account is used to account for other payables and temporary receipts of enterprises except bills payable, accounts payable, advances received, payroll payable, interest payable, etc.