Which subject does the social security late payment fee include?

Social security late payment fee is a fine incurred by an enterprise for delaying the payment of social security fees, which is usually treated as a sub-subject of "Social Security Late Payment Fee" under the subject of "Other Payables-Social Insurance Premium".

The specific accounting treatment methods may be different due to the different accounting systems of enterprises. It is recommended to consult the accounting or financial personnel of the enterprise where you work to obtain accurate information.