SSC Employer Contribution — Telecom Staff (Jordan)
Recording the 14.25% employer SSC contribution for Jordanian telecom employees.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| SSC Expense — Employer (14.25%) | Expense (+) | 56,475.00 | - |
| SSC Payable | Liability (+) | - | 56,475.00 |
💡 Accountant's Note
SSC is calculated on gross salaries. For a large telecom with 400K monthly payroll, the employer SSC is JOD 56,475. It is a mandatory operating cost recognized in the period the salary is earned.
Practitioner & Systems Framework
💻 ERP Architecture
Employer SSC is calculated automatically by the payroll system at 14.25% of each Jordanian employee's gross salary, subject to the SSC salary ceiling. The employer contribution is allocated to cost centres in proportion to the underlying salary cost — network cost centres receive the SSC related to technical staff; commercial cost centres receive the SSC related to commercial staff. The combined employer and employee SSC is remitted to the SSC by the 15th of the following month. For technical staff whose salary is partially capitalised, the related SSC is also partially capitalised into AUC.
⚠️ Audit Flags
Auditors reconcile total employer SSC expense to the payroll base multiplied by 14.25%, confirming the ceiling is correctly applied. Confirm timely remittance. For technical staff with capitalised salary, test that the proportionate SSC is also capitalised. Verify that expatriate staff who are not subject to Jordanian SSC are correctly excluded from the SSC calculation. Review any changes to the SSC ceiling during the year and confirm the system configuration was updated promptly.
📄 Required Documentation
Payroll SSC calculation report, SSC ceiling schedule, SSC remittance receipts, cost centre allocation of SSC expense, capitalised SSC for technical staff on capital projects, expatriate SSC exemption list, and SSC ceiling update confirmation.
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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.