Do I need to accumulate post-stabilization allowance to pay social insurance?

Need. The financial department of an enterprise shall, in accordance with the prescribed working procedures, take the on-the-job subsidy as an enterprise expense, and after it is approved by the information system, it shall be accrued in the accounting treatment of the enterprise, and shall be included in the accounts of payable employee salaries and subsidy expenses respectively, and the payment time and accounting method of the on-the-job subsidy shall be decided according to the financial regulations and the actual situation of the enterprise.