How to make an entry for retroactive social security payments?

Social security to do the entry should be in accordance with the administrative expenses and payable compensation as an entry.

If the unit is responsible for the payment; Debit: Administrative Expenses Credit: Employee Compensation Payable - Insurance Individuals are responsible for the payment (deducted from their salary); Debit: Employee Compensation Payable - Salary, Credit: Other Receivables (Receivables from Employees) When settling the payment; Debit: Employee Compensation Payable - Insurance, Other Receivables (Receivables from Employees) Credit: Bank Deposits.

The following medical expenses are not covered by the basic medical insurance fund:

1. Those that should be paid out of the Workers' Compensation Insurance Fund;

2. Those that should be borne by a third party;

3. Those that should be borne by the public ****health;

4. Those that are sought outside the country.

Medical expenses shall be borne by a third person in accordance with the law, and if the third person fails to pay or if the third person cannot be identified, the basic medical insurance fund shall pay in advance. The basic medical insurance fund shall have the right to recover the expenses from the third party after paying them first.

The employer shall, within thirty days from the date of its establishment, apply to the local social insurance agency for registration of social insurance on the basis of its business license, registration certificate or seal. The social insurance agency shall examine the application within fifteen days from the date of receipt and issue the social insurance registration document.

If the employer's social insurance registration is changed or the employer is terminated in accordance with the law, the employer shall, within thirty days from the date of change or termination, apply to the social insurance agency for change or cancellation of social insurance registration.

Article 58 of the Social Insurance Law of the People's Republic of China An employer shall, within thirty days from the date of employment, apply to the social insurance agency for social insurance registration for its employees. If the employer fails to register for social insurance, the social insurance agency shall authorize the social insurance premiums to be paid by the employer.

Individual industrial and commercial households without employees who voluntarily participate in social insurance, part-time workers who do not participate in social insurance with their employers, and other flexibly employed persons shall apply to the social insurance administrative organization for social insurance registration.

The State establishes a nationally unified individual social security number. The personal social security number is a citizen's identity number.