How to make accounting entries for the "comprehensive service fee" invoice issued by the travel agency when the employees of the company are on a business trip?

The accounting entries are as follows:

Debit: Payables-Employee Benefits

Loan: bank deposit or cash.

Meanwhile:

Debit: management expenses-employee benefits

Loans: Payables-Employee Benefits

Employee welfare refers to the collective welfare organized by enterprises for employees and some allowances and subsidies established. Its purpose is to ensure the health of employees, facilitate their production and life, and solve their special difficulties. Employee benefits are different from wages and bonuses.

Statutory benefit of extended information include:

① Social insurance. Include maternity insurance, endowment insurance, medical insurance, industrial injury insurance, unemployment insurance and sickness, disability and survivors' allowance.

(2) legal holidays. According to the State Council Decree 20 13 No.644 "Decision of the State Council on Modification" [2], the annual statutory holiday is 1 1 day.

③ Wage payment under special circumstances. Refers to the payment of wages under special circumstances other than social insurance, such as sick pay or disease relief (sickness allowance) and maternity pay (maternity allowance). Such as marriage and funeral leave wages, family leave wages.

(4) Wage allowance, including commuting allowance, washing fee, book and newspaper fee, etc.

Baidu encyclopedia-employee benefits