How to Record the Jordanian Social Security Contribution for Restaurant Staff
Recording the employer's 14.25% SSC share and the employee's 7.5% deduction for restaurant employees in Jordan.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| SSC Expense (Employer 14.25%) | Expense (+) | 1,140.00 | - |
| SSC Payable (Total 21.75%) | Liability (+) | - | 1,740.00 |
| Salaries Payable (Employee Deduction 7.5%) | Liability (-) | 600.00 | - |
💡 Accountant's Note
In Jordan, the employer pays 14.25% and the employee contributes 7.5% of gross salary. Both are remitted to the Social Security Corporation monthly.
Practitioner & Systems Framework
💻 ERP Architecture
SSC is calculated on the insurable salary for each employee (subject to SSC ceiling limits). The employer portion (14.25%) is an additional employment cost — add it to the total cost of labor for profitability analysis. The employee portion (7.5%) is deducted from gross salary. Total SSC (21.75%) must be remitted to the SSC by the 15th of the following month to avoid penalties.
⚠️ Audit Flags
SSC auditors cross-reference the restaurant's submitted payroll to their own records. Paying employees 'off the books' or understating salaries to reduce SSC contributions is illegal and results in significant penalties. The SSC can audit up to 5 prior years — maintain complete payroll records for this period.
📄 Required Documentation
Monthly SSC calculation schedule (per employee, insurable salary, employer contribution, employee deduction), SSC monthly submission form, payment receipt to SSC, and employee payroll register.
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Expert Analysis by Qusai Ahmad
General Accountant Supervisor & IFRS Specialist
Specialized in SAP GUI automation and Middle Eastern tax compliance. Building digital tools for the next generation of finance leaders.