labor insurance fund is a special fund that is collected from the construction unit according to the charging standards stipulated by various regions to pay the labor insurance expenses of employees.

The expenditure scope of labor insurance fund refers to the labor insurance expenses paid according to the relevant provisions of labor insurance regulations except the employee welfare fund, which mainly includes:

1. Retirement expenses and medical expenses of retired people.

2. Retirement living expenses of retired employees.

3. The salary of patients over six months and the salary surcharge that should be extracted.

4. funeral expenses for employees' death and pensions for immediate family members.

5. In some areas, labor insurance is planned as a whole, and the difference between the number and the actual number is paid at a fixed rate (paying more and spending less).

Give an example to illustrate the general classification accounting of labor insurance funds

1. Withdraw 5, yuan from the bank for retirement expenses of retirees.

Borrow: 5, yuan in cash

Loan: 5, yuan in special deposits

2. Pay the retirement fee of 5, yuan for retirees.

Borrow: 5, yuan from the special fund-labor insurance fund

Loan: 5, yuan in cash

3. Transfer the salary of the patient for more than six months from the salary distribution to 3 yuan.

Borrow: special fund-Labor Insurance Fund 3 yuan

Loan: Payable salary 3 yuan

4. The salary surcharge for patients over six months should be allocated to 1 yuan.

Borrow: special fund-labor insurance fund 1 yuan

Loan: special fund-employee welfare fund 6 yuan

Loan: other contacts-trade union funds 4 yuan

5. Pay retirees to reimburse medical expenses 7 yuan.

Borrow: special fund-labor insurance fund 7 yuan

Loan: cash 7 yuan

6. Pay 12 yuan for the funeral expenses of employees who died in the line of duty from special deposits households.

Loan: special fund-labor insurance fund 12 yuan

Loan: 12 yuan, special deposits

7. This month, 4, yuan of labor insurance fund was recovered with the project payment.

Borrow: 4 yuan for the project receivable

Loan: 4 yuan for the special fund-labor insurance fund

8. Pay the labor insurance co-ordination fund (the amount paid is greater than the actual amount spent) in 1 yuan.

loan: special fund-labor insurance fund 1 yuan

loan: 1 yuan, special deposits

9. The balance of income and expenditure of labor insurance fund has not been settled since 259 yuan.

Borrow: profit-non-operating expenses 259 yuan

Loan: special fund-labor insurance fund 259 yuan.