Including social insurance premiums paid by employees in the production workshop.

Social insurance premiums paid by employees in the production workshop are included in the manufacturing expense account. Manufacturing expenses are generally indirectly included in the cost. When manufacturing expenses occur, it is generally impossible to directly determine the costing object to which they belong, so they cannot be directly included in the cost of the products produced. Instead, they must be collected according to the place where the expenses occur, and then distributed among the costing objects in a certain way at the end of the month, and included in the cost of each costing object.

Legal basis:

People's Republic of China (PRC) social insurance law

Article 4 Employers and individuals in People's Republic of China (PRC) shall pay social insurance premiums according to law, and have the right to inquire about payment records and personal rights and interests records, and ask social insurance agencies to provide social insurance consultation and other related services.

Individuals enjoy social insurance benefits according to law and have the right to supervise the payment of their own units.

Article 58 An employing unit shall, within 30 days from the date of employment, apply to the social insurance agency for social insurance registration for its employees. If the social insurance has not been registered, the social insurance agency shall verify the social insurance premium it should pay.

Employees-free individual industrial and commercial households who voluntarily participate in social insurance, part-time employees who do not participate in social insurance in the employing unit and other flexible employees shall apply to the social insurance agency for social insurance registration.

The state establishes a national unified personal social security number. Personal social security number is a citizen's identity number.