diff --git a/include/net/sock.h b/include/net/sock.h
index 253202dcc5e61afda37e0aff7095f11ec8e3f82b..261195598df394701e099f82c0ea5bfae35b196a 100644
--- a/include/net/sock.h
+++ b/include/net/sock.h
@@ -2197,6 +2197,15 @@ static inline void skb_set_owner_r(struct sk_buff *skb, struct sock *sk)
 	sk_mem_charge(sk, skb->truesize);
 }
 
+static inline void skb_set_owner_sk_safe(struct sk_buff *skb, struct sock *sk)
+{
+	if (sk && refcount_inc_not_zero(&sk->sk_refcnt)) {
+		skb_orphan(skb);
+		skb->destructor = sock_efree;
+		skb->sk = sk;
+	}
+}
+
 void sk_reset_timer(struct sock *sk, struct timer_list *timer,
 		    unsigned long expires);
 
diff --git a/net/core/sock.c b/net/core/sock.c
index 727ea1cc633ca50fdf423c5ddb985c0ae65f71cf..c75c1e723a840f24ba650db605c0e08a211786f0 100644
--- a/net/core/sock.c
+++ b/net/core/sock.c
@@ -2099,16 +2099,10 @@ void skb_orphan_partial(struct sk_buff *skb)
 	if (skb_is_tcp_pure_ack(skb))
 		return;
 
-	if (can_skb_orphan_partial(skb)) {
-		struct sock *sk = skb->sk;
-
-		if (refcount_inc_not_zero(&sk->sk_refcnt)) {
-			WARN_ON(refcount_sub_and_test(skb->truesize, &sk->sk_wmem_alloc));
-			skb->destructor = sock_efree;
-		}
-	} else {
+	if (can_skb_orphan_partial(skb))
+		skb_set_owner_sk_safe(skb, skb->sk);
+	else
 		skb_orphan(skb);
-	}
 }
 EXPORT_SYMBOL(skb_orphan_partial);