How To Deal With The Staff Welfare Cost Under The New Guidelines? How To Make An Account Of Accounting?

The new guidelines abolished the original "PAYABLE wages" and "payable welfare benefits" accounting subjects, and added "payable employees' pay" subjects to calculate the remuneration payable to the employees according to the relevant regulations.

In accordance with the "wages", "staff welfare", "social insurance premium", "housing fund", "trade union funds", "staff education funds", "relieving workers' labor relations compensation" and other payroll items to be detailed accounting, the welfare of workers will be included in the salary range of employees.

"Enterprise Accounting Standards No. ninth - employee compensation" Application guide stipulates: "there is no provision for the basis and the proportion of the proportion, enterprises should be based on historical experience data and actual situation, reasonably predict the current wages payable.

If the actual amount of the actual amount is greater than the estimated amount in the current period, it is necessary to make up for the remuneration of the staff and workers; if the actual amount of the actual amount is less than the estimated amount in the current period, it should rush back to the more payable employees' remuneration.

14 of the total amount of the original wages is the deduction proportion stipulated by the tax law, and does not belong to the proportion of the enterprises prescribed by the Ministry of Finance (accounting treatment should follow the relevant provisions of the Ministry of Finance).

Therefore, the welfare cost of employees is not covered by the prescribed proportion.

Under the new guidelines, if there is a definite staff welfare plan, that is, a clear sum of money and a definite object of payment, such as a company's written welfare plan, and through the employee handbook, it can be referred to the welfare benefits.

The key is whether the balance of the welfare cost is in line with the definition of liabilities.

In the past, the welfare cost that was not mentioned was not in accordance with the definition of liabilities. Under the new criterion, it should not continue, that is, there should be no balance in the payment of welfare benefits.

Under the new guidelines, welfare costs are usually paid out in real terms, and there is no balance.

Usually, the employees' welfare benefits collected by enterprises should be no balance after adjustment at the end of the accounting year, but this does not mean that employees' welfare benefits are not allowed to exist. In the middle of the accounting year, there is a balance between the staff and workers' welfare expenses. If the welfare cost of a month is exceeded that of the actual expenditure of the month, then there is a balance of the staff and workers' benefits.

If the actual amount of the welfare cost actually exceeds the estimated amount, the welfare cost shall be supplement: Borrowing: management expenses.

Loan: the actual amount of payroll payable in the current period is less than the estimated amount, and should be rushed back to the welfare cost.

Loan: management cost