商(shang)業(ye)(ye)保(bao)(bao)(bao)(bao)險(xian)(xian)(xian)是(shi)指通過訂立(li)保(bao)(bao)(bao)(bao)險(xian)(xian)(xian)合同運營,以營利(li)(li)為(wei)目(mu)的的保(bao)(bao)(bao)(bao)險(xian)(xian)(xian)形式,由專門的保(bao)(bao)(bao)(bao)險(xian)(xian)(xian)企業(ye)(ye)經營。商(shang)業(ye)(ye)保(bao)(bao)(bao)(bao)險(xian)(xian)(xian)依照平(ping)等(deng)自愿(yuan)的原則,是(shi)否(fou)建立(li)保(bao)(bao)(bao)(bao)險(xian)(xian)(xian)關系。現在有很多公司(si)為(wei)員(yuan)(yuan)工購買商(shang)業(ye)(ye)保(bao)(bao)(bao)(bao)險(xian)(xian)(xian)作(zuo)為(wei)福利(li)(li),但(dan)是(shi)商(shang)業(ye)(ye)保(bao)(bao)(bao)(bao)險(xian)(xian)(xian)不能(neng)替(ti)代(dai)工傷保(bao)(bao)(bao)(bao)險(xian)(xian)(xian)等(deng)社會保(bao)(bao)(bao)(bao)險(xian)(xian)(xian)項(xiang)目(mu)。為(wei)了保(bao)(bao)(bao)(bao)障員(yuan)(yuan)工福利(li)(li),公司(si)要給員(yuan)(yuan)工買哪些商(shang)業(ye)(ye)保(bao)(bao)(bao)(bao)險(xian)(xian)(xian)?給員(yuan)(yuan)工買商(shang)業(ye)(ye)保(bao)(bao)(bao)(bao)險(xian)(xian)(xian)如(ru)何入賬?我(wo)們一起(qi)來看看。
主要防范(fan)意(yi)外類風險,包含:意(yi)外傷害、意(yi)外醫療、交通意(yi)外、意(yi)外住(zhu)院津貼。
主要防(fang)范健康類(lei)風險,包含:重大疾病保(bao)險、補充住院、住院津貼(tie)、補充門急診。
主要為員(yuan)工提(ti)供養老保障(zhang),包含:分紅(hong)險(xian)、萬能險(xian)、投連險(xian)。
主要防范身故類風險(xian),包含:一年定期壽(shou)(shou)險(xian)、定期壽(shou)(shou)險(xian)、終身壽(shou)(shou)險(xian)。
若企業為員工購買商業保險屬于法定可稅前列支項目,會計分錄為
借:生產成本
應交稅費—應交增值(zhi)稅(進(jin)項(xiang)稅額(e))
貸:銀行(xing)存(cun)款/庫存(cun)現金(jin)
若企業為員工購買的商業保險法定不可扣除項目,會計入賬可以分為兩種
第一(yi)種(zhong)是并(bing)入(ru)員(yuan)工(gong)個人工(gong)資收入(ru),此時需要(yao)納(na)入(ru)員(yuan)工(gong)工(gong)資薪金所得繳納(na)個人所得稅,會計分錄為:
借:其他應(ying)收款—代(dai)付(fu)商業保險費
貸:銀行存(cun)款(kuan)/庫(ku)存(cun)現金
第二種是企業負擔這(zhe)筆(bi)費用,這(zhe)種情況下在所得稅(shui)匯算清繳(jiao)時需要納稅(shui)調整,會計分錄(lu)為:
借(jie):生產成(cheng)本/制(zhi)作費用(yong)/管(guan)理費用(yong)等
貸:銀行存(cun)款/庫存(cun)現金
不能:工傷保(bao)險是國家(jia)為(wei)了(le)保(bao)障職(zhi)工合法(fa)權益而規定(ding)(ding)的強制性(xing)保(bao)險,用人(ren)單(dan)位具有為(wei)其員(yuan)工參(can)加(jia)工傷保(bao)險并繳納保(bao)險費的法(fa)定(ding)(ding)義(yi)務。而商業保(bao)險具有自愿性(xing),用人(ren)單(dan)位為(wei)其員(yuan)工購(gou)買商業保(bao)險,一(yi)般(ban)認(ren)為(wei)屬(shu)于用人(ren)單(dan)位給予員(yuan)工的福利(li)待遇,并不能轉移用人(ren)單(dan)位承擔的工傷保(bao)險責任。
員工工傷后商業保險該如何賠償:商業保險的受益人(ren)如(ru)果是死(si)者或(huo)其(qi)法(fa)定繼(ji)(ji)承人(ren),則事發(fa)后保險賠償應賠付(fu)給(gei)死(si)者的法(fa)定繼(ji)(ji)承人(ren),否(fou)則要賠付(fu)給(gei)企業。
如何轉移企業職工工傷風險:用(yong)(yong)人單(dan)位如要(yao)想實現分散工傷風險(xian)(xian)(xian)(xian)的(de)(de)目的(de)(de),可在理賠時(shi)與勞動(dong)者(zhe)達成(cheng)保(bao)險(xian)(xian)(xian)(xian)金權益(yi)轉讓(rang)協議,將(jiang)保(bao)險(xian)(xian)(xian)(xian)金權益(yi)轉讓(rang)給用(yong)(yong)人單(dan)位。或(huo)投(tou)保(bao)財(cai)產保(bao)險(xian)(xian)(xian)(xian)的(de)(de)責(ze)(ze)(ze)任(ren)(ren)(ren)保(bao)險(xian)(xian)(xian)(xian)——雇(gu)(gu)主(zhu)(zhu)責(ze)(ze)(ze)任(ren)(ren)(ren)險(xian)(xian)(xian)(xian)。雇(gu)(gu)主(zhu)(zhu)責(ze)(ze)(ze)任(ren)(ren)(ren)險(xian)(xian)(xian)(xian)的(de)(de)被保(bao)險(xian)(xian)(xian)(xian)標的(de)(de)物為企(qi)業(ye)對雇(gu)(gu)員(yuan)在雇(gu)(gu)傭期間應承(cheng)擔的(de)(de)法律賠償(chang)責(ze)(ze)(ze)任(ren)(ren)(ren),受益(yi)人是雇(gu)(gu)主(zhu)(zhu),所以保(bao)險(xian)(xian)(xian)(xian)金是賠償(chang)給雇(gu)(gu)主(zhu)(zhu),而且受法律和條款的(de)(de)保(bao)護。因此轉移法律賠償(chang)責(ze)(ze)(ze)任(ren)(ren)(ren)應購(gou)買(mai)雇(gu)(gu)主(zhu)(zhu)責(ze)(ze)(ze)任(ren)(ren)(ren)險(xian)(xian)(xian)(xian)。
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