How to fill in the cash flow for paying social security fees?

Legal analysis: social insurance premiums paid should be included in the cash flow statement to pay employees and cash paid for employees. Social insurance is generally paid by the employer and employees according to their respective proportions, in which the part paid by the company enters the social pooling account, the part paid by the individual enters the personal account, and the part paid by the individual is deducted from the employee's salary by the employer every month.

Legal basis: People's Republic of China (PRC) Social Insurance Law.

Twenty-sixth basic medical insurance for employees, new rural cooperative medical care and basic medical insurance for urban residents shall be implemented in accordance with state regulations.

Twenty-seventh individuals who participate in the basic medical insurance for employees, when they reach the statutory retirement age, will no longer pay the basic medical insurance premium after retirement and enjoy the basic medical insurance benefits in accordance with state regulations; Those who have not reached the fixed number of years prescribed by the state may pay the fees to the fixed number of years prescribed by the state.