What subjects do the social insurance premiums payable include?

The expenses borne by the employees themselves shall be deducted when the enterprise pays the employees' wages, and included in the details of "other payables-pension insurance and unemployment insurance". In addition, the part undertaken by the enterprise is directly included in the detailed account of "endowment insurance, unemployment insurance, industrial injury insurance and maternity insurance" under "management expenses, sales expenses and manufacturing expenses" according to the nature of the department where the employee works.