Whether the personal part of the burden of social security should be recognized as expenses

Payment of social security is, the personal part of the burden will be deducted from the employee's salary, the general company is the first deduction after the payment, so in the deduction of other accounts payable-credit, and so on the payment of the time to the "other accounts payable-debit "

If the company pays first and then deducts the payment, then the payment should be made on the part of the individual's burden into the "other receivables - debit", and then into the "other receivables - credit" when the payment is deducted.

Extended reading: insurance how to buy, which is good, hand to teach you to avoid the insurance of these "pits"