First of all, we must distinguish the source of subsidies. Generally speaking, one-time disability benefits are paid by social security; One-time work-related injury medical subsidy and one-time disability employment subsidy are paid by the unit. According to the work nature and source of the personnel to be accrued, make the following entries:
1. Issued by the social security agency.
When collecting money: debit: bank deposit.
Loans: other payables (or salaries payable to employees)
When paying: by: other payables (or employees' salaries payable).
Loan: cash (or bank deposit)
2. By enterprises
Accrual: Debit: production cost/sales expense/management expense (related expenses corresponding to employees).
Loan: wages payable to employees.
Payment: Debit: payable to employees.
Loan: bank deposit or cash.
What subjects does the workshop employee's work-related injury expenses include?
Do I have to pay taxes on industrial injury benefits?
According to the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on the Individual Income Tax Policy of Work-related Injury Insurance for Workers with Work-related Injury [2065438+02] No.40, the finance departments (bureaus) and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities with separate plans, and the Finance Bureau of Xinjiang Production and Construction Corps:
In order to implement the Regulations on Work-related Injury Insurance (Order No.586 of the State Council), according to Article 4 of the Individual Income Tax Law, the relevant individual income tax policies for employees with work-related injuries to obtain work-related injury insurance benefits are hereby notified as follows:
1. Workers with work-related injuries and their close relatives shall be exempted from personal income tax for work-related injury insurance benefits obtained in accordance with the Regulations on Work-related Injury Insurance (Order No.586 of the State Council).
II. The treatment of work-related injury insurance mentioned in Article 1 of this Notice includes one-time disability allowance, disability allowance, one-time medical allowance for work-related injuries, one-time employment allowance for work-related injuries, medical treatment for work-related injuries, food subsidies for hospitalization, transportation and accommodation fees for medical treatment in different places, work-related injury rehabilitation fees, assistive devices fees, and living care fees. Workers with work-related injuries obtained in accordance with the Regulations on Work-related Injury Insurance (Order No.586th of the State Council) shall be subject to work-related injury insurance by their close relatives.
Three. This notice shall be implemented as of 2011. After 20 1 1 1, the taxpayer shall apply to the competent tax authorities, and the competent tax authorities shall refund it in accordance with relevant regulations.
It can be seen that the one-time compensation for work-related injuries does not require withholding personal income tax.
Which subject does industrial injury insurance for employees of construction enterprises enter? To sum up, in fact, according to the relevant information compiled by Bian Xiao, the one-time disability allowance is paid by the social security unit, which can be included in other accounts payable records in accounting, while the one-time disability employment allowance is paid by the unit, so it can be included in the subject accounting of employee compensation in accounting entries. More relevant accounting knowledge can be found on this website.