2. Old-age insurance premium: 12% (note: the contribution rate varies from place to place, such as Shanghai: 22%).
3. Unemployment rate: 2% (note: the contribution rate varies from place to place, such as 2% in Shanghai).
4. Work-related injury insurance: 1% (note: the contribution rate varies from place to place, such as 0.5% in Shanghai).
5. Maternity insurance: See industrial injury insurance.
6. Housing accumulation fund: 10.5% (note: the contribution rate varies from place to place, such as Shanghai: 7%).
7. Trade union funds: 2%
8. Staff education funds: 2.5%
Extended data
First, enterprises pay wages, bonuses and allowances to employees in accordance with relevant regulations.
Debit: payable to employees.
Loans: bank deposits
Two, the enterprise from the wages payable to employees, all kinds of money (prepaid family medical expenses, personal income tax, etc.). )
Debit: payable to employees.
Loans: accounts receivable/taxes payable-personal income tax payable
Third, enterprises pay employees welfare funds, enterprises pay trade union funds and employee education funds for trade union operation and employee training, enterprises pay social insurance premiums and housing accumulation funds in accordance with relevant state regulations, and enterprises compensate employees who terminate labor relations with employees.
Debit: payable to employees.
Loans: bank deposits
Four, the enterprise shall, according to the beneficiaries of the services provided by employees, deal with the following situations respectively.
1, the salary of the staff in the production department,
Debit: production cost/manufacturing cost/labor cost
Loan: wages payable to employees.
2. Employee compensation of managers,
Borrow: management fee
Loan: wages payable to employees.
3. The sales staff's salary,
Debit: sales expenses
Loan: wages payable to employees.
4. Staff salaries that should be borne by the projects under construction and R&D expenditures,
Borrow: Construction in progress/R&D expenditure
Loan: wages payable to employees.
5. Compensation for the termination of labor relations with employees,
Borrow: management fee
Loan: wages payable to employees.
Baidu Encyclopedia-Payable Employee Compensation