1, when calculating wages payable
Borrow: engineering construction
Loan: wages payable to employees.
2. When you get paid
Debit: Payables-Wages
Credit: cash on hand, etc.
Two. Description: The construction industry implements the Accounting Standards for Business Enterprises, which stipulates that:
1. Employee compensation refers to various forms of remuneration or compensation given by an enterprise in order to obtain services provided by employees or terminate labor relations. The "employees" referred to here mainly include three types of personnel:
First, all personnel who enter into labor contracts with enterprises, including full-time, part-time and temporary workers;
Second, corporate governance and management personnel who have not signed a labor contract with the enterprise, but are formally appointed by the enterprise, such as members of the board of directors and members of the board of supervisors;
Third, under the planning and control of the enterprise, although the enterprise has not signed a labor contract or been formally appointed by it, the personnel who provide services for the enterprise are similar to those provided by employees, including those who provide services for the enterprise through signing employment contracts with labor intermediary companies.
Therefore, migrant workers also belong to the category of "workers".
2, the enterprise should set up the "payroll payable" subjects, accounting for its provision, settlement, use, etc. Compensation payable to employees. The credit of this course registers the amount of employee compensation that has been allocated and included in the relevant cost items, and the debit registers the actual amount of employee compensation, including the deducted amount; The credit balance at the end of this course reflects the unpaid salary payable by the enterprise.
3.540 1 "Project Construction" is set in the appendix of Accounting Standards for Enterprises-Application Guide, which is used to calculate the actual contract cost and contract gross profit of enterprises (construction contractors).
Labor costs, materials costs, machinery use fees and other direct costs, such as secondary handling fees for materials on the construction site, use fees for production tools and appliances, inspection and test fees, depreciation fees for temporary facilities, etc. The expenses incurred by the enterprise in the process of contract construction shall be debited to the subject (contract cost) and credited to the subjects such as "salary payable to employees" and "raw materials".
Extended data:
(1) Enterprises pay wages, bonuses and allowances in accordance with relevant regulations. For employees, debit "payable employee salaries" and credit "bank deposits" and "cash on hand" and other subjects.
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".
(2) Extraction ratio:
Medical insurance premium: 10% (note: the contribution rate varies from place to place, such as Shanghai: 12%).
Endowment insurance premium: 12% (note: the contribution rate varies from place to place, such as Shanghai: 22%)
Unemployment rate: 2% (note: the contribution rate varies from place to place, such as Shanghai: 2%)
Work-related injury insurance: 1% (note: the contribution rate varies from place to place, such as 0.5% in Shanghai).
Maternity insurance: See industrial injury insurance.
Housing accumulation fund: 10.5% (note: the contribution rate varies from place to place, such as Shanghai: 7%)
Trade union funds: 2%
Staff education funds: 2.5%
Baidu Encyclopedia-Payable Employee Compensation