How to collect social security late fees?

When the enterprise pays the social security late fee:

Debit: non-operating expenses-late fees

Loans: bank deposits

Social security fines paid by enterprises should be accounted for through the subject of "non-operating expenses". Non-operating expenses account for all kinds of non-operating expenses incurred by enterprises, including the loss of disposal of non-current assets, the loss of exchange of non-monetary assets, the loss of debt restructuring, the expenditure of public welfare donations, extraordinary losses and inventory losses. Social security late payment refers to the fine imposed by the relevant administrative department when the employer fails to pay social insurance premiums in full and on time. The calculation formula of social security late payment fee payable by enterprises is as follows:

Social security late fee = monthly social insurance premium payable × overdue days × 0.5%;

Where, overdue days = calculation date of overdue fine-calculation date of overdue fine+1.