One part of labour cost, which is a component of cost is social security premiums that can be evaluatedboth direct and indirect cost. This share is an obligation for employer because of employing the employeeenforced by the government. Government, dispenses the firm from this obligation in whole or in part withspecific conditions, with the aims of expediting the collection of premiums and countenancing the employer. And,this causes a decrease in the costs. In entering this kind of incentives in the accounts, beside reporting theamount of incentive as an income, there is one other way that credits the appertaining cost account. Adjustmenttransaction is done in the month which the acquitance is committed in both of the methods. This causes adisadvantage in firms which ascertain the costs monthly. This study brings a proposal which makes theadjustment transaction unnecassary in the periods which premiums are paid regularly by entering the deductionamount in the accounts while the accrual of the payroll, and consequently this study provides a proposal whichmakes the reflections of the deduction amount to the costs in the appertaining month.