Job Recruitment Website - Property management - How to do the entries of salary accrual, payment and distribution?

How to do the entries of salary accrual, payment and distribution?

Accrued wages:

Debit: management fee 30000+2000+ 1000=33000.

Loan: The salary payable to employees is 33,000 yuan.

Revoke social security

Debit: management fee-enterprise part 1000.

Other Receivables-Personal Part 200

Credit: other payables 1200

Question:

Debit: payable to employees.

Credit: cash on hand/bank deposit.

When an enterprise pays social security:

Debit: other payables 1200

Loan: bank deposit 1200.

Meals are not part of wages and cannot be deducted when calculating individual taxes.