Should social security be accrued? How come?

Legal analysis: the record can be omitted when actually paying insurance, but the social security expenses actually borne by the unit will be wrong by one month.

Legal basis: Article 2 of the Social Insurance Law of People's Republic of China (PRC) The state establishes social insurance systems such as basic old-age insurance, basic medical insurance, industrial injury insurance, unemployment insurance, maternity insurance, etc., to protect citizens' right to get material help from the state and society according to law in case of old age, illness, industrial injury, unemployment and maternity.