How should enterprises pay the social security of the previous year?

Need to pass the profit and loss adjustment accounting of previous years;

The basic or supplementary pension, medical care and unemployment insurance premiums paid by enterprises for employees in accordance with the scope and standards stipulated by the relevant competent departments of the State Council or the provincial people's government shall be deducted retrospectively in the current year. The enterprise income tax overpaid for the above reasons can be deducted from the annual enterprise income tax payable. If the deduction is insufficient, it can be postponed to the next year or apply for tax refund. If a loss-making enterprise makes up the expenses that were not deducted before tax in the previous year, or a profit-making enterprise makes a loss after making up the expenses, it shall first adjust the losses of the year to which the expenses belong, and then calculate the overpaid enterprise income tax in subsequent years according to the principle of making up the losses, and deal with it in accordance with the above provisions.

Taxpayers' expenses that should be deducted before tax in previous years due to accounting errors, as well as taxes and surcharges that tax authorities allow to be deducted before tax in previous years, should also be handled according to the above provisions.

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