1. If an employee has an industrial accident, he should be compensated. The accounting entries are as follows:
Borrow: Payable staff salary-welfare expenses (part of the company's burden)
Debit: non-operating expenses and other receivables (insurance company or social security part),
Debit: other receivables (part borne by the responsible person or part borne by the individual),
Loan: cash on hand or bank deposit;
2. Insurance companies pay insurance compensation, and the accounting entries are as follows:
Debit: bank deposit,
Loan: other receivables (insurance company or social security part).
Self-funded medical reimbursement for work-related injuries:
If an employee is injured at work, the medical expenses can be paid in advance by the injured employee or the employer. Laws and regulations only stipulate that the medical expenses and hospitalization expenses for work-related injury treatment shall be paid by the work-related injury insurance fund, and those who have not participated in work-related injury insurance shall be paid by the employer. There is no clear stipulation that workers or employers must pay in advance.
To sum up, self-funded medical treatment for work-related injuries can be reimbursed, and the injured employees can advance medical expenses in advance for work-related injuries.
Legal basis:
Seventeenth "Trial Measures for Industrial Injury Insurance for Enterprise Employees"
Workers are treated for work-related injuries and enjoy medical treatment for work-related injuries.
The registration fee, hospitalization fee, medical expenses, medical expenses and medical expenses required for the treatment of work-related injuries or occupational diseases shall be fully reimbursed.
Workers with work-related injuries who need hospitalization shall be given hospitalization food subsidies according to two-thirds of the local food subsidies for business trips; If it is approved to be transferred to other places for treatment, the required transportation expenses and accommodation expenses shall be reimbursed according to the standards for business trips of employees of this enterprise.
Workers with work-related injuries who treat diseases that do not fall within the scope of work-related injuries shall pay medical expenses in accordance with the provisions of medical insurance.