What subjects does the social security late fee include?

Non-operating expenses. Social security late fees should be included in non-operating expenses. The late payment fee refers to the late payment fee of 0.5% of the tax payable due to the failure to pay the tax or social security fee within the prescribed time limit. Late payment expenses incurred by enterprises should be recorded in non-operating expenditure items. It should be noted that late payment fees cannot be deducted before enterprise income tax.