Social security late payment should be charged to what account

Social security late payment should be accounted for in the non-operating expenditure account. According to Article 86 of Chapter 11 of the Social Insurance Law of the People's Republic of China*** and the State of China, if the employer fails to pay the social insurance premiums in full and on time, the social insurance premium collection agency shall order the payment of the premiums by a certain date or make up for the payment, and shall impose a late fee of five ten thousandths of a cent per day from the date of the unpaid premiums; and if the premiums are still not paid after the expiration of the period, the relevant administrative department shall impose a fine of not less than double and not more than triple of the unpaid amount.