Social medical insurance and social insurance are generally unified in "management expenses-social security fund"

According to the provisions of the new accounting standards, the payment should be accounted for under the subject of "payable-insurance premium".

Debit: payable-insurance loan: bank deposit.

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

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