What subjects are included in labor costs? ——Business Financial Accounting Guide
In corporate financial management, the account attribution of labor expenses directly affects the accuracy of cost accounting and tax processing.本文结合全网近10天的热门财务话题，为您详细解析人工费的会计科目分类及实务操作要点。
1. Basic subject classification of labor costs
| Fee type | Accounting account | Scope of application |
|---|---|---|
| Production staff wages | Production Cost - Direct Labor | Manufacturing frontline production workers |
| Project construction staff wages | Engineering Construction-Contract Costs | Construction and installation companies |
| R&D personnel salary | R&D expenditure-personnel labor | High-tech enterprise |
| Management salary | Overhead expenses-salary | Administrative department |
| salesperson salary | Selling expenses - wages | Marketing and sales department |
2. Analysis of recent hot issues
1.Flexible employment platform expense processing: Recently, tax authorities in many places have carried out inspections on flexible employment platforms. The labor fees paid by enterprises through the platform must obtain value-added tax invoices and be included in the "labor fee" account, and cannot be directly listed as wages and salaries.
2.Tax treatment of intern remuneration: During the peak summer internship period, if the company pays interns no more than 4,000 yuan per month, they can issue invoices as "labor remuneration"; if they have been employed for more than three consecutive months, it is recommended to sign a labor contract and treat them as wages and salaries.
3.Impact of expiration of social security deferral policy: The social security deferral policy in many places will expire at the end of June 2023. Enterprises need to simultaneously accrue social security expenses when calculating labor costs to avoid missing costs.
3. Special situation handling plan
| business scenario | Accounting treatment | Things to note |
|---|---|---|
| Labor outsourcing costs | 借：管理费用-外包费 Loan: bank deposit | Need to obtain special VAT invoice |
| Year-end bonus accrual | Borrow: Management expenses - bonus Loan: Employee compensation payable | Actual payment must be made before final settlement |
| Equity incentive fee | Borrow: Management expenses - share-based payment Credit: Capital Reserve | Need to be recognized in installments based on fair value |
4. Key points of tax risk prevention
1.The distinction between wages and salaries and labor remuneration: Labor relations correspond to wages and salaries, and labor relations correspond to labor remuneration. Misclassification may lead to pre-tax deduction risks.
2.Labor fee voucher management: The salary sheet must include employee signatures, attendance records, performance appraisals and other supporting documents, and labor remuneration must retain labor contracts and invoices.
3.Intertemporal expense processing: At the end of the year, it is necessary to reasonably estimate the accrued and unaccounted expenses such as year-end bonus and performance salary to ensure the cost-expense matching principle.
5. Application of intelligent financial and taxation tools
Recently, popular financial software has launched artificial intelligence-assisted accounting functions, which can automatically identify wage, labor fee and other bill types and intelligently match accounting accounts. But please note:
1. The initial setting of the system needs to configure the account mapping relationship according to the actual business of the enterprise.
2. The vouchers automatically generated by the system need to be reviewed manually every month.
3. Special business still requires manual adjustment entries
It is recommended that enterprises establish a "Labor Fee Accounting Operation Manual" to clarify the confirmation standards, subject attribution and approval process of various labor fees to achieve standardized management. At the same time, pay attention to the key changes in employee compensation accounting in the latest "Corporate Accounting Standards Interpretation No. 16" issued by the Ministry of Finance.
Through scientific classification and accurate accounting, enterprises can not only meet compliance requirements, but also provide valuable labor cost analysis data for operation and management. If you need specific operational guidance, it is recommended to consult a professional accounting firm.
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