Which subject should the enterprise social security expenditure be included in?

The difference between the social insurance premium in the "salary payable to employees" and "management fee";

1. Payables are liabilities, and secondary detailed social security premiums refer to the social security that the company has not paid at a certain time.

The management expense account belongs to the profit and loss account, and the secondary detailed social insurance premium refers to the social insurance premium that the company should bear in a period.

2. Social insurance premiums payable to employees The social insurance premiums that enterprises should pay to the Social Security Bureau include the part deducted from employees' salaries and the part shared by employees and the company.

Social security expenses in management expenses account for the social security expenses that enterprises should bear.

Further reading: How to buy insurance, which is good, and teach you how to avoid these "pits" of insurance.