Postings to expense accounts

Postings to payables accounts

Wage type

Amount

Wage type

Amount

M100 Monthly salary

5,500

/559 Bank Transfer

4,694.50

/411 AHV contribution

277.75

/420 AHV contribution

82.50

/430 Non-industrial accident

85.25

/451 Pension fund

360

/410 AHV administration costs

3.35

/410 AHV administration costs

3.35

/412 AHV premium / ER share

277.75

/412 AHV premium / ER share

277.75

/429 ALV/ER share

82.50

/429 ALV/ER share

82.50

/452 EE’s PF/ER share

360

/452 EE’s PF/ER share

360

/43C Industrial accident

75.25

/43C Industrial accident

75.25

/40A FAK contribution fund

82.50

/40A FAK contribution fund

82.50

/480 reserve, 13th month wages

458.35

/480 reserve, 13th month wages

458.35

6,839.70

6,839.70

Account

Debit

Credit

400000 Wages and salaries

5,500

400200 13. 13th Month Wage

458.35

405100 Social insurance AHV/ALV/FAK

446.10

405200 Round up pension fund

360.00

405300 Social insurance BU/NBU

75.25

to

220100 AHV/ALV Payroll account

723.85

to

220200 SUVA Premium payroll account

160.50

to

220600 FAK payroll account

82.50

to

222100 Pension funds payroll account

720

to

225100 Payment account

4,694.50

to

226100 Reserve, cash discount 13th salary discount

458.35

6,839.70

6,839.70