1.? Record the salary and benefits of dispatched employees: pay the salary and benefits of dispatched employees directly to the receiving employer and record them in the bank account opened by the dispatching company. At the time of payment, it is necessary to carry out accounting treatment according to the actual salary and benefits paid, and record them in the personal settlement account for subsequent audit.
2.? Recording the payment accepted by the employer: the sending company needs to record the salary and benefits paid by the employer and include them in the financial statements of the sending company. When recording, it is necessary to record according to the contract amount and the actually paid amount, and pay attention to distinguish the income and expenditure between the sending company and the receiving employer.
3.? Record the resignation and dismissal of dispatched employees: the dispatching company needs to record the resignation and dismissal of dispatched employees and correspond them to the recruitment of new employees. When recording, it needs to be calculated according to the actual cost of employees, including salary, welfare, training and other expenses. At the same time, it is also necessary to record the reasons for the resignation of dispatched employees for subsequent audit and tax treatment.
4.? Record the expenses of the dispatching company: the dispatching company needs to record the expenses, including the salary, welfare, training and insurance of the dispatched employees. When recording, it is necessary to record according to the actual amount of expenditure, and pay attention to distinguish the expenditure between the sending company and the receiving employer.
5.? Record the procurement accepted by the employer: the dispatching company needs to record all materials and equipment purchased by the employer, including raw materials, spare parts and equipment. When recording, it is necessary to record according to the purchase amount and the actual date, and pay attention to distinguish the expenditure and income between the sending company and the accepting employer.
6.? Record audit and tax declaration: the dispatching company needs to conduct comprehensive audit and tax declaration on its financial statements and expenditures on a regular basis. During the audit, it is necessary to deal with various accounts in accordance with relevant regulations, and make detailed statement analysis and explanation.