SSC Employer Contribution — Dealer Staff (Jordan)
Recording the 14.25% employer SSC for Jordanian dealership employees.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| SSC Expense — Employer (14.25%) | Expense (+) | 22,800.00 | - |
| SSC Payable | Liability (+) | - | 22,800.00 |
💡 Accountant's Note
Dealer staff in Jordan (salespeople, technicians, service advisors, parts staff) are subject to employer SSC at 14.25% of gross salaries, subject to the SSC ceiling. For commission-based salespeople, the SSC applies to total compensation including commissions. The SSC is allocated to the relevant department cost centre alongside the underlying salary.
Practitioner & Systems Framework
💻 ERP Architecture
SSC is calculated automatically by the payroll system on all Jordanian employees' gross compensation. For commissioned salespeople, the variable commission component is included in the SSC base (up to the ceiling). The SSC expense is allocated to department cost centres (new vehicle sales, used vehicle, service, parts, F&I, overhead) proportionately to the underlying payroll. The SSC is remitted to the Social Security Corporation by the 15th of the following month. Non-Jordanian employees (expatriate managers, specialist technicians on work permits) are generally excluded.
⚠️ Audit Flags
Auditors reconcile total SSC expense to payroll (including commissions) × 14.25% with the ceiling applied per employee. Confirm timely remittance. For commissioned staff with fluctuating monthly income, confirm the SSC is calculated on actual monthly compensation (not an average or fixed amount). Review SSC exemption for expatriate staff and confirm work permit documentation. Test the departmental allocation of SSC against the payroll allocation.
📄 Required Documentation
Payroll register including commissions, SSC calculation per employee, SSC ceiling application, SSC remittance receipt, expatriate SSC exemption documentation, departmental payroll and SSC allocation, and SSC employee registration certificates.
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