1. I don't support using other accounts receivable to calculate personal social security. According to the appendix of the standard-accounting subjects and main accounting treatment, social security expenses should be accounted for through the payable employee compensation-social security subjects.

2. The credit balance of the personal social security account is 334.47 yuan, indicating that the personal social security account has been deducted. I don't know where the amount of salary you should pay comes from, and whether it is the balance in the employee's salary-salary. If so, it means that the social security fee has not been deducted from the monthly salary, so the credit balance in the social security account is 334.47 yuan more.

I don't know if you paid the social security fee in January. If you don't, it's normal for this lender to have a balance, because you need to pay social security, and then you have to debit the personal burden to this subject, which will naturally flush out the credit balance.

4. Finally, talk about the treatment of pure balance in personal social security (that is, social security has been paid and deducted from wages and transferred to this subject).

Personal social security net credit balance, this account is the social security paid by employees, and now there is a credit balance, indicating that there are too many deductions.

The essence of social security deduction is the employee's own salary, but he entrusts the enterprise to pay social security, so if the deduction is too much, it should be reissued and returned to the corresponding employee, so the entry is:

Debit: Payable to employees-social security (your company uses other receivables)

Loans: Payables-Wages

Then reissue:

Debit: Payables-Wages

Credit: Cash on hand

If your company is not prepared to send it back to its employees, or the corresponding employees are no longer in their posts and cannot send it back, then from the accounting principle, this is the extra income received by the company and should be included in the non-operating income. Make a record:

Debit: Payables to employees-social security (your company uses other accounts receivable)

Loan: non-operating income

If you don't want to transfer this money to non-operating income, which will lead to excessive tax payment, and you are sure that you can't find out the adjusted income tax without making income, then you can directly charge the expenses.

Debit: payable to employees-social security (other receivables used by your company)

Debit: negative management fee (the reason why credit is not used is that it is easy to make mistakes when summing up the total management fee)

Further reading: How to buy insurance, which is good, and teach you how to avoid these "pits" of insurance.