How to calculate the industrial injury insurance allowance received from the Social Security Bureau?

Legal analysis: the work-related injury insurance money transferred by the Social Insurance Fund Management Center of the People's Social Security Bureau to the unit was given to the injured person, and the unit only paid the injured employee in full after collecting it. Therefore, this amount belongs to other payables. Upon receipt, the accounting entries are as follows:

Borrow: bank deposit; Loans: other payables; The accounting entries paid to the injured employees are as follows: Debit: Other payables. Loan: cash (if it is transferred to the injured employee's bank card by bank transfer, loan: bank deposit);

Legal basis: Article 19 of the Regulations on Industrial Injury Insurance. After accepting the application for work-related injury identification, the social insurance administrative department may investigate and verify the accident injury according to the needs of examination, and the employer, employees, trade unions, medical institutions and relevant departments shall provide assistance. The diagnosis of occupational diseases and the identification of diagnostic disputes shall be carried out in accordance with the relevant provisions of the Law on the Prevention and Control of Occupational Diseases. The social insurance administrative department will no longer investigate and verify the personnel who have obtained the occupational disease diagnosis certificate or occupational disease diagnosis and appraisal certificate according to law. If the employee or his close relatives think it is a work-related injury and the employer does not think it is a work-related injury, the employer shall bear the burden of proof.