Last month, if the personal social insurance premium is accrued more, it can be recorded first to see if anyone has come to collect it. If no one has taken it, it can be included in non-operating inco

Last month, if the personal social insurance premium is accrued more, it can be recorded first to see if anyone has come to collect it. If no one has taken it, it can be included in non-operating income. 1, for example, there is no accounting regulation to make it clear. Under normal circumstances, this item can be recorded in the current account, that is, both subjects can be used, which generally depends on the actual accounting treatment.

2. Generally speaking, when the salary expenses are accrued, the relevant costs and expenses are debited and credited to the employees' salaries payable, and then the social security expenses borne by individuals are debited to the employees' salaries payable and credited to other payables, and the social security expenses are debited to other payables and credited to the bank deposit account. The above treatment, such as changing other payables into other receivables, makes no difference.

3. But as far as accounting treatment is concerned, it is more reasonable to use accounts payable, because the accrued expenses enter the cost and the accounts should be paid first.

Of course, it is more appropriate to pay social insurance premiums first. However, the actual business processing order is usually to accrue expenses first and enter them into the account before paying social insurance premiums, so in most cases, it is treated as payable.

5. It can be seen that the two subjects of the matter referred to in the question can be adopted, and which form should be adopted generally depends on the actual business situation.

6. The above is for reference only, please verify.

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