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2023年补缴工伤保险分录怎么做
释义
法律分析:
1.计提工资
2 计提社保(企业部分)
3 次月发放工资时
4 上交杜保
法律依据:
《中华人民共和国工伤保险条例》 第二条 中华人民共和国境内的企业、事业单位、社会团体、民办非企业单位、基金会、律师事务所、会计师事务所等组织和有雇工的个体工商户(以下称用人单位)应当依照本条例规定参加工伤保险,为本单位全部职工或者雇工(以下称职工)缴纳工伤保险费。
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更新时间:2026/2/11 1:18:45