What accounting subjects do social medical insurance and social insurance belong to? Social medical insurance and social insurance are generally unified in "administrative expenses - social security funds". According to the provisions of the new accounting standards, payment is first accounted for under the account "employee compensation payable - insurance premiums"

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Debit: employee compensation payable—insurance premiums. Credit: bank deposit.

Then, according to the service nature of the relevant personnel, they are included in: sales expenses, administrative expenses, manufacturing expenses and other subjects.