The social security fund to be transferred is deducted from the amount payable by the unit.

Actual payable social security fee = payable portion-deduct the social security amount to be transferred from the subsidiary ledger.

When enterprises pay social security contributions, there are cases of arrears or excessive payment in the past, and the funds will be temporarily stored in the "social security fund to be transferred". When an enterprise pays the current social security fee, it must first calculate the total amount that should be paid this month (that is, the "payable portion"), and then deduct the amount already existing in the "to be transferred" account to offset the current arrears (that is, "offset the account amount"). The last thing left is the social security fees that actually need to be paid to the relevant institutions.