问题已解决
公司發(fā)工資的時(shí)候,是不是先把社保的個(gè)人繳的部分要扣掉?還是全部要發(fā)給員工?
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個(gè)人的社保,直接在發(fā)放工資的時(shí)候扣除下來(lái)
2019 02/27 15:58
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2019 02/27 16:00
比如說(shuō):工資3019元,每個(gè)月交1224元社保, 員工400,公司800多。發(fā)放工資的時(shí)候只發(fā)2219就行是吧
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2019 02/27 16:01
只有個(gè)人社保是員工承擔(dān)的,發(fā)放工資=3019-400=2619
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2019 02/27 16:02
啊,對(duì)。
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2019 02/27 16:02
那老師,這個(gè)做賬的時(shí)候怎么做賬?計(jì)提和發(fā)放的時(shí)候?
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辜老師 
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2019 02/27 16:04
計(jì)提工資
借:XX費(fèi)用—工資 3019
貸:應(yīng)付職工薪酬—工資 3019
計(jì)提社保(單位部分)
借:XX費(fèi)用—社保 824
貸:應(yīng)付職工薪酬—社保 824
發(fā)放工資
借:應(yīng)付職工薪酬—工資 3019
貸:銀行存款 2619
其他應(yīng)收款—個(gè)人社保 400
繳納社保
借:應(yīng)付職工薪酬—社保824
其他應(yīng)收款—個(gè)人社保400
貸:銀行存款 1224
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2019 02/27 16:05
謝謝,老師
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2019 02/27 16:06
那個(gè)個(gè)人部分不用計(jì)提嗎?
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辜老師 
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2019 02/27 17:17
個(gè)人部分是不用計(jì)提的
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