Fiscal And Tax Treatment For The Difference Between Wages Payable And Actual Wages

The salary scale of a general enterprise includes five parts: payroll, deductible, real wages, signatures and remarks of the payee.

Wages payable include standard wages, overtime wages, bonuses, allowances, etc. the deduction includes basic social insurance premiums payable for personal expenses, housing provident fund for personal expenses, personal income tax withholding and personal payment, and employee's leave and fines.

For example, a company has 10 employees, and the total amount of payroll in October 2014 is as follows:

45000 yuan should be paid, the basic social insurance premiums and housing provident funds should be deducted for personal expenses of 1950 yuan, 7500 yuan for withholding personal income tax, and 1500 yuan for employees' leave and 1500 yuan for actual wages.

Article thirty-fifth of the regulations on the implementation of the enterprise income tax law stipulates that the basic social insurance premium and housing accumulation fund (hereinafter referred to as the "five risks and one gold") shall be deducted from the basic social insurance premiums, basic medical insurance premiums, unemployment insurance premiums, work-related injury insurance premiums and birth insurance premiums payable by the enterprises in accordance with the scope and standards prescribed by the competent departments of the State Council or the provincial people's governments.

The eighth provision of the enterprise income tax law stipulates that the actual expenses related to the acquisition of income, including costs, expenses, taxes, losses and other expenses, shall be deducted from the calculation of taxable income.

Therefore, the "five risks, one gold" 1950 yuan, which belongs to the employee, belongs to the personal expenditure behavior, and is not related to the income, and it is not allowed to be deducted before tax.

The twenty-second provision of the regulations on the implementation of the enterprise income tax law stipulates that other income referred to in item sixth (nine) of the enterprise income tax law refers to other income derived by enterprises except the income stipulated in item sixth (1) to (eight) of article sixth of the enterprise income tax law.

Because the total wage payable is 45000 yuan, which has been deducted before tax. Therefore, enterprises pay a fine of 1500 yuan for the employees' wages and the violation of the management system.

The eighth provision of the "personal income tax law" stipulates that the individual income tax shall be the tax earner of the income, and the withholding agent shall be the unit or individual paying the income.

The withholding agent shall handle the withholding declaration in full amount in accordance with the state regulations.

It is calculated that the company should withhold 7500 yuan of personal income tax in October 2014.

1. salary in October:

Borrowing: management expenses - payable 45000

Loan: payable for employees' wages - payable 45000

2. the amount of "five risks and one gold" in October is 19250 yuan, including 17300 yuan for the unit and 1950 yuan for the individual.

(1) "five risks and one gold":

Borrowing: management cost - "five risks and one gold" 17300

Other receivables - "five risks and one gold" 1950

Loan: pay for employees: "five risks and one gold" 19250

(2) payment of "five risks and one gold":

Borrowing: dealing with the salary of employees -- "five risks and one gold" 19250

Loan: bank deposit 19250

3, pay October salaries:

Borrowing: payable to workers' salary 45000

Loan: other receivables - "five risks and one gold" 1950

Taxes payable - personal income tax payable 7500

Out of business income -- employee leave penalty 1500

Cash in stock 34050

4. withholding personal income tax:

Borrowing: tax payable - personal income tax payable 7500

Loan: bank deposit 7500

In practical work, enterprises should pay attention to wages and actual wages.

The difference can not be dealt with directly according to the real wages. The wages and deductions should be accounted for in order to meet the requirements of Taxation and accounting.

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