What does social security cost mean?

The unit part of social insurance needs to be accrued first and then paid. The process of accrual is to debit the social insurance premium of cost and expense and credit the employee insurance premium payable to employees. When paying, debit the insurance premium payable to the employee's salary and credit it to the bank deposit.

More standardized accounting treatment should be carried out after withdrawal. It is easy to see how much social security has been paid in a certain month and whether it has been paid.

If the cost is directly included, it is not to deal with logical errors, but the business standardization is not high.

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