簿記3級！社会保険【チョイ難っ！㉒/25】✅健康保険✅厚生年金✅雇用保険✅労災保険✅源泉所得税もついでに！『雇用保険などの社会保険の仕訳がメッチャわかるっ！』

25:21 June (June 21st to June 20th) has been corrected to June (May 21st to June 21st) This is the applied topic of bookkeeping level 3, "social insurance." You should also learn about withholding income tax! Processing employment insurance is especially troublesome! If you want to get a high score and want to pass the bookkeeping level 3 exam, this is for you! Just to be clear, income tax is not social insurance! (Although it is the same thing as "something that is deducted from your salary," it is a different thing.) (Sorry about the crackling sound from the microphone. I will be more careful in the future. I thought that the quality of the lecture would decrease if I re-recorded it, so I used it as it was.) [Practice questions] Q1: May 27th, year 1, today is payday, so I paid my salary (total of 300,000 yen) from my current account. The withholding tax on this salary is 20,000 yen, and the total social insurance premiums in a broad sense are 60,000 yen (shared equally between the employee and the employer). How should this be accounted for? A1: Salary 300,000 / Income tax deposit 20,000 Social insurance premium deposit 30,000 Current account 250,000 "Shared equally between the employee (the worker) and the employer (the manager, or more precisely the company)" means that the costs are shared equally between the employee (the worker) and the employer (the manager, or more precisely the company). This video does not use this term, but if you read an introductory book on social insurance, it is a term you will definitely come across, so please remember it. Q2: On March 29, year 2, the salary for March was paid from the current account. The payroll calculation period for March was from February 21 to March 20, and the total amount was 1 million yen. The total salary for March 21 to March 31 was 300,000 yen. The following items were deducted from the salary: Withholding income tax 50,000 yen, health insurance 60,000 yen, employee pension insurance 40,000 yen, labor insurance 20,000 yen. The company's share of social insurance premiums for March salary is 130,000 yen, which is due to be paid on April 30th along with the employee's share. In addition, as an interim accounting entry, our company processes the company's share of various social insurance premiums as expenses when they are actually paid, and processes the shortfall in the employee's share of labor insurance premiums as "employee advances" when they are paid (employee's share is 240,000 yen per year, 20,000 yen deducted from salary each month). How should I account for it? A2: Salary 1,000,000 / Income tax deposit 50,000 Social insurance deposit 100,000 Employee advances 20,000 Current account 830,000 Q3: (Continued from Q2) For the settlement of accounts, make the necessary accounting entries. How should I account for it? A3: Salary 300,000 / Unpaid salary 300,000 Legal welfare expenses 130,000 / Unpaid legal welfare expenses 130,000 (For the debit account, please use the account specified in the actual exam. For example, "Unpaid expenses" may be specified.) #Bookkeeping 3rd grade #Social insurance #Income tax #Labor insurance #Employment insurance #Health insurance