After receiving it,

Debit: bank deposit

Credit: other payables

When employees collect it,

Debit: Other payables

Loan: cash/bank deposit

How to apply for social security holdover

1. Application materials: generally, it is necessary to fill in the application approval form for deferred payment of social insurance premiums by difficult enterprises, the financial statements for the month of accumulated losses and the deferred payment agreement signed with the social insurance premium collection agency, and report it to the provincial human resources and social security department for the record after being reviewed by the human resources and social security department at the same level and summarized by the city and state. The Provincial Department of Human Resources and Social Security shall summarize the holdover situation every quarter and report it to the Provincial Department of Finance for the record.

Some areas are easier to apply for, such as Sichuan and Shenzhen. You only need to report the enterprise name, enterprise social security number, manager's name, contact telephone number, application extension start time and other information to your social security bureau to complete the filing of extension application. After filing, enterprises can extend the payment period of social insurance to three months after the end of the epidemic.

2. Online application: At present, Shenzhen, Sichuan, Zhejiang and other regions can apply online. Sichuan and Zhejiang can apply for deferred payment of social insurance premiums online through the provincial electronic tax bureaus. Shenzhen can report to the social insurance agency where the social security relationship is located through online lobby, mobile APP, fax, e-mail, WeChat, telephone, etc., and extend the social insurance payment period, and reissue it within three months after the epidemic is lifted; And for the first-time enterprises with a delay of no more than 2 months, a green channel has been set up, and you can apply only by providing application forms and guarantee materials.

3. Conditions for deferred payment of social security: For enterprises that are really unable to pay social security due to the epidemic, eligible enterprises can apply for deferred payment of social security for a maximum of 6 months. This qualification includes three aspects: because the epidemic situation is difficult to operate, there is no large-scale layoffs, which is in line with industrial and environmental protection policies.

4. Preventive measures to postpone social security:

(1) In general, the audit cycle of social security agencies is 1- 10 every month. If it is necessary to increase or decrease the number of personnel, it needs to be approved in advance, and the information should be submitted and the social security fee should be paid before the deduction date. It is suggested that you must finish it before the payment date.

(2) No late payment fees and interest will be charged to enterprises that hold over social insurance premiums during the epidemic period, and no interest will be charged to insured employees.

(3) Explain clearly to employees that delaying the payment of social security will not affect the future purchase and settlement.

The answer about how to account for the returned social security fee is introduced here first. Generally, it is included in the bank deposit first. If you want to return it to the employee, it is necessary to make another entry. If this social security fee is not returned to employees but belongs to enterprises, it is only necessary to record the first payment received, which is not so complicated.