In the special fund-housing fund account. In some institutions, when paying wages, the amount deducted by individuals debits the business expenses-salary account and credits other accounts payable, while the amount paid by the unit debits the business expenses-social security fee account and credits other accounts payable. In accordance with the regulations, when the sum of the housing provident fund paid for employees and the housing provident fund paid by individual employees is paid into the personal account of the housing provident fund opened by the designated bank, other payables are debited, and bank deposits are also debited and credited to the special fund-housing. In this way, the housing provident fund can be regarded as both current assets and net assets in the accounting statements of the unit. For more questions, please refer to:/share/236128188/560835993 Thoughts on accounting treatment of housing provident fund for employees.