All social security is borne by the company. How to make an account?

Legal analysis: social security is entirely borne by the company, and it is generally not allowed to directly enter the management expenses. The part paid by the unit that should be borne by the individual is actually paid to the employees. Therefore, this part of the expenditure should be reflected in the salary payable to employees, and finally included in the cost through carry-over or withdrawal. The details are as follows: borrowing and paying employees' wages-social insurance premium (unit part); Goods and other receivables (payment)-social insurance premium (personal part).

Legal basis: Article 4 of the Social Insurance Law of People's Republic of China (PRC) * * * Employers and individuals in People's Republic of China (PRC) 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.