What subject does social insurance belong to?

What accounting subjects do social medical insurance and social insurance belong to?

Social medical insurance and social insurance are generally unified in "management expenses-social security fund"

According to the provisions of the new accounting standards, the payment should be accounted for under the subject of "payable-insurance premium".

Debit: Payables-insurance premium

Loan: bank deposit.

Then, according to the service nature of the relevant personnel, they are included in: sales expenses, management expenses, manufacturing expenses and other subjects.

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