The five insurances of private non enterprises are all borne by the unit, and there is also interest

Social Insurance Law of the People's Republic of China.

Chapter I: General Provisions.

Chapter 2 Basic Pension Insurance.

Chapter III Basic Medical Insurance.

Chapter IV Work-related Injury Insurance.

Chapter 5 Unemployment Insurance.

Chapter VI Maternity Insurance.

Chapter VII Collection and Payment of Social Insurance Premiums.

Chapter VIII Social Insurance**.

Chapter IX Social Insurance Administration.

Chapter X: Social Insurance Supervision.

Chapter XI: Legal Responsibility.

Chapter XII Supplementary Provisions[1].

The terms of this paragraph. Chapter I: General Provisions.

Article 1 This Law is formulated in accordance with the Constitution in order to regulate social insurance relations, safeguard the legitimate rights and interests of citizens to participate in social insurance and enjoy social insurance benefits, enable citizens to share the fruits of development, and promote social harmony and stability.

Article 2 The State shall establish a social insurance system of basic endowment insurance, basic medical insurance, work-related injury insurance, unemployment insurance, maternity insurance, and so on, to ensure citizens' right to receive material assistance from the State and society in accordance with the law in the event of old age, illness, work-related injury, unemployment, childbirth, and so forth.

Article 3 The social insurance system adheres to the principle of wide coverage, basic protection, multi-level, and sustainability, and the level of social insurance should be commensurate with the level of economic and social development.

Article 4 Employers and individuals within the territory of the People's Republic of China who pay social insurance premiums in accordance with the law have the right to inquire into the records of payment and personal rights and interests, and to request the social insurance agencies to provide social insurance consultation and other related services.

1. It belongs to the personal part of the loan: wages payable.

Credit: Other Payables Social Security.

2. Partial borrowing of the unit: cost or expense.

Credit: Other Payables Social Security.

3. The interest on arrears shall be apportioned to wages and expenses on a pro-rata basis.

1. The interest income of non-profit organizations (private non-profit enterprises) shall be treated as offsetting "financing expenses". When interest is received, borrow; Bank deposits, credits: financing costs.

2. Basis: Ministry of Finance [2004] No. 7 "Accounting System for Private Non-profit Organizations - Accounting Subjects and Accounting Statements".

5301 Financing Costs.

1. This account accounts for the expenses incurred by non-governmental non-profit organizations in raising funds required for business activities, including the expenses incurred by non-governmental non-profit organizations in obtaining donated assets, as well as borrowing costs and exchange losses (minus exchange gains) that should be included in the current expenses.

The expenses incurred by non-governmental non-profit organizations in obtaining donated assets include expenses for holding fundraising activities, preparing, printing and distributing fundraising publicity materials, and other expenses related to fundraising or soliciting donations.

II. Fundraising expenses incurred by non-governmental non-profit organizations shall be included in the current expenses in accordance with the amount incurred at the time they are incurred.

3. The main accounting treatment of financing costs is as follows:

1) The financing expenses incurred shall be debited to this account and credited to the accounts such as "withholding expenses", "bank deposits" and "long-term loans". The interest income and exchange income that should be offset against the financing expenses shall be debited to the accounts of "bank deposits" and "long-term loans" and credited to this account.

2) At the end of the period, the balance of this subject shall be transferred to the unrestricted net assets, and the "unrestricted net assets" account shall be debited and this account shall be credited.

4. This account shall be set up in accordance with the type of financing expenses and shall be accounted for in detail.

5. After the end of the period is carried forward, there should be no balance in this account.

Dear, I hope it can help you.