How to Record the Employer SSC Contribution for Retail Staff in Jordan
Recording the employer's mandatory 14.25% Social Security contribution for all enrolled retail employees.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| SSC Expense (Employer 14.25%) | Expense (+) | 2,565.00 | - |
| SSC Payable (Employer Share) | Liability (+) | - | 2,565.00 |
💡 Accountant's Note
The employer's SSC contribution is a mandatory labour cost in Jordan, recognized in the same period as the related wages expense.
Practitioner & Systems Framework
💻 ERP Architecture
The employer SSC (14.25%) is separate from the employee contribution (7.5%) which is deducted from gross pay. Both are remitted together to the SSC by the 15th of the following month. The employer SSC is an additional employment cost — it increases the fully-loaded cost of each employee beyond their gross salary. Include it in labor cost-per-transaction analysis.
⚠️ Audit Flags
SSC auditors cross-reference submitted payrolls to ISTD records and can audit up to 5 prior years. All employees (including seasonal, part-time, and probationary) must be enrolled from their first day. SSC penalties for late registration or under-reporting are significant. Commissions and overtime must be included in the SSC base.
📄 Required Documentation
Monthly SSC calculation (per employee: insurable salary, employer contribution, employee deduction), SSC Form 4 monthly submission, SSC payment receipt by the 15th, and employee SSC registration certificates.
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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.