yes.

1. When an enterprise accrues social insurance premiums according to the standards stipulated by the state:

(1) Debit borne by the company: production cost, manufacturing cost, management cost, Sales expenses, etc. (calculated according to the beneficiaries of the services provided by employees)

Loan: payable employee salaries-social insurance premiums (units)

(2) The part that individuals should bear is deducted from payable employee salaries

Loan: payable employee salaries-social insurance premiums (individuals)

2. Personal)

Loan: bank deposit

Various social insurance premiums that enterprises should pay, including basic old-age insurance, unemployment insurance, medical insurance and work-related injury insurance. Judging from the confirmation and withdrawal of social insurance premiums, the collection, management and late payment of social insurance funds, these links are independent and separated from each other, but at the same time they are interrelated and influential. ?

according to the requirements of matching principle and accrual principle, the current insurance expenses should be confirmed during the period when employees provide relevant services to enterprises. As an additional compensation value for social workers, social insurance premiums are timely recognized and measured during the corresponding period when employees provide services, and are included in the current cost and expense items as the necessary expenses for the production and operation activities of enterprises. Among them, all kinds of social insurance premiums paid for employees who are directly or indirectly engaged in commodity production or labor services are counted as related costs. When they occur, the accounting treatment is as follows:

Debit: production costs

engineering construction

operating expenses, etc.

Loan: social insurance premiums payable

All kinds of social insurance premiums paid for administrative personnel are counted as management expenses of enterprises when they occur. The accounting treatment is as follows:

Debit: management expenses

Loan: social insurance premiums payable

The enterprise should also pay medical insurance premiums for retired employees who have made contributions to the enterprise, and this expense is included in the management expenses of the enterprise. When it occurs, the accounting treatment is as follows:

Debit: management expenses

Loan: social insurance premiums payable

Under the subject of "social insurance premiums payable". "Payable social insurance premiums" is a liability subject, and its creditors are not the creditors of "payable welfare fees" as stipulated in the current accounting system-employees, but social insurance management institutions.

Reference: Baidu Encyclopedia-Social Insurance Accounting Entries