When paying compensation for work-related injuries, the accounting entries should be debited: other receivables-insurance companies; Management expenses-welfare expenses, loans: bank deposits.

Industrial injury compensation standard, also known as industrial injury insurance treatment standard. Refers to the compensation items and standards that employees injured at work and relatives of employees who died at work should enjoy according to law. If the employees of the employing unit suffer from work-related injuries during the period when they did not participate in work-related injury insurance, the employing unit shall pay the fees according to the treatment items and standards of work-related injury insurance stipulated in the Regulations on Work-related Injury Insurance.

After work-related injuries, the industrial injury insurance fund and the employer need to pay compensation together. Specific: the industrial injury insurance fund pays the medical expenses, rehabilitation expenses and hospital food subsidies for the treatment of industrial injuries; The employer pays the wages and benefits during the treatment of work-related injuries, and the monthly disability allowance for disabled employees of Grade 5 and Grade 6.

The compensation items of industrial injury claim are as follows:

1, general injury compensation (not up to disability). Medical expenses, food subsidies for the injured during hospitalization, living care expenses, wages during work-related injuries, and transportation and accommodation expenses.

2. Disability compensation. Medical expenses, food subsidies, living nursing expenses, wages during work-related injuries, transportation and accommodation expenses, assistive devices, one-time disability allowance, one-time medical subsidy for work-related injuries, and one-time disability employment subsidy.

3. Compensation for death. Funeral subsidy, one-time casualty subsidy, and dependent relatives pension.

The employee's whereabouts are unknown. Compensation items whose whereabouts are unknown when employees go out for emergency rescue or disaster relief should be determined according to different situations. If an employee is not declared dead, the compensation items available to his immediate family members include: pension for dependent relatives, and 50% of one-time work death subsidy (in case of difficulties).