When paying:
Debit: Payable staff salaries-social insurance premium (unit part)
Other receivables-social insurance premium (personal part)
Loans: bank deposits
Accrual time
Borrow: management fee-social insurance fee (unit part)
Loan: wages payable to employees-social insurance premium (unit part)
Extended data 1. If an individual bears part of the insurance and the company pays, the relevant accounting treatment is as follows:
Borrow: other receivables-labor insurance
Loan: cash (or bank deposit)
Insurance to compensate for personal burden:
Borrow: cash
Loans: other receivables-labor insurance
2. Pay the insurance burden of the unit in the previous year.
Debit: profit distribution-undistributed profit
Loans: bank deposits
Or:
Debit: previous year's profit and loss adjustment
Loan: bank deposit (or cash)
Debit: profit distribution-undistributed profit
Credit: adjustment of profit and loss in previous years