Where is the social security premium for production workers included?

Legal analysis: the social insurance premium of workshop workers is included in the subject of "production cost".

The production cost account mainly accounts for the direct material expenses, direct wages, other direct expenses, indirect expenses transferred from distribution and so on. The wages, welfare expenses and social insurance premiums of workshop production workers belong to direct wages and direct expenses, and should be included in the production cost account.

When the social insurance premium of workshop production workers is accrued, the "production cost" is debited and the "employee salary payable-social insurance premium" is credited. When paying, debit "Payables-social insurance premium" and credit "bank deposit".

Legal basis: People's Republic of China (PRC) Social Insurance Law.

Article 3 The social insurance system adheres to the principles of wide coverage, basic protection, multi-level and sustainability, and the level of social insurance should be compatible with the level of economic and social development.

Article 4 Employers and individuals who pay social insurance premiums according to law in People's Republic of China (PRC) have the right to inquire about payment records and personal rights and interests records, and ask social insurance agencies to provide social insurance consultation and other related services. Individuals enjoy social insurance benefits according to law and have the right to supervise the payment of their own units.