Can affiliated units receive maternity allowance when they pay social security?

Affiliated units can enjoy maternity allowance by paying social security. The collection of maternity allowance is related to whether the individual has paid the corresponding social security and reached a certain number of years. Those who pay social security through affiliated units after leaving their jobs can meet the conditions for receiving maternity allowance. However, you need to be reminded that the act of paying social security is a fraud, and once it is discovered, it may face legal responsibility. Those who pay social security through affiliated units and meet the time limit for receiving maternity allowance can receive maternity allowance issued by maternity insurance fund. However, please note that paying social security by affiliated units is fraudulent insurance. If the circumstances are serious, once discovered by the relevant departments, they may be punished for fraud and bear corresponding legal responsibilities. Therefore, we suggest that you pay social security and apply for maternity allowance in accordance with the prescribed procedures under the premise of obeying the law, so as to avoid unnecessary legal risks.

Legal basis: Article 53 of the Social Insurance Law stipulates that employees should participate in maternity insurance, and employers should pay maternity insurance premiums in accordance with state regulations, while employees do not pay maternity insurance premiums. Fifty-fourth, the employer has paid maternity insurance, its employees enjoy maternity insurance benefits; Unemployed spouses of employees enjoy maternity medical expenses in accordance with state regulations. The required funds are paid from the maternity insurance fund. Maternity insurance benefits include maternity medical expenses and maternity allowance.

How to make accounting entries for social security?

1. When paying social insurance:

Debit: Payable staff salary-social insurance premium (unit part),

Other receivables (payment)-social insurance premium (personal part),

Loan: bank deposit.

2. When drawing:

Borrow: management fee-social insurance fee (unit part),

Loan: wages payable to employees-social insurance premium (unit part).

3. When paying wages:

Debit: payable-salary (payable),

Loan: other receivables (funds)-social insurance premium (personal part) cash on hand (actual amount).