When receiving social insurance subsidies from the re-employment center of the Labor Bureau, you should record "non-operating income". See the Accounting Standards for Enterprises-Government Subsidies for details. Accounting for the subsidies received from the financial department at the same level to the unemployment insurance fund. When receiving financial subsidies, debit the subject of "financial special account deposit" and credit the subject.

at the end of the period, the balance of this account should be transferred to the account of unemployment insurance fund, debited to this account and credited to the account of unemployment insurance fund. After carry-over, there should be no balance in this account.

When filling in the accounting vouchers and registration books of the social insurance fund, the handling institution shall fill in the name of the account, or fill in the name and number of the account at the same time; You should not only fill in the account number, but not the account name.

Further reading: How to buy insurance, which is better, and teach you how to avoid these "pits" of insurance.