Company social security management fee

Labor insurance expenses should be included in the management expenses, but if it is the social security and medical insurance of employees, it needs to be accrued first, and the management expenses should be debited and credited to the wages payable to employees. When paying, the labor insurance fee should be debited to the employee's salary payable and finally included in the management fee.

Labor insurance premium refers to the funds paid by enterprises to retirees according to regulations. Belonging to the management expenses of the enterprise.

Further reading: How to buy insurance, which is good, and teach you how to avoid these "pits" of insurance.