Does social security need to be accrued?

Legal analysis: there is no provision. The personal part of social insurance premiums need not be accrued, and can be collected directly. After the enterprise handles social insurance for its employees, it is required to pay social security fees every month. Part of the social security fee belongs to the enterprise, part to the individual, and the part borne by the individual is withheld and remitted by the enterprise.

Legal basis: Article 4 Payment units and individuals shall pay social insurance premiums in full and on time. The social insurance premiums collected shall be incorporated into the social insurance fund for special purposes, and no unit or individual may misappropriate them.