How to calculate the unit social security?

The entries of social security and provident fund paid by enterprises are generally as follows.

When an enterprise pays social security, it shall make the following entries.

Debit: Payables-social insurance premium/provident fund (unit part),

Other receivables (payment)-social insurance premium/provident fund (personal part),

Loan: bank deposit/cash.

When withdrawing social security/provident fund, make the following entries:

Borrow: management fee-social insurance premium/provident fund (unit part),

Loan: wages payable to employees-social insurance premium/provident fund (unit part).

When paying wages, an enterprise shall make the following entries.

Debit: payable-salary (payable),

Loan: other receivables (funds)-social insurance premium/provident fund (personal part),

Bank deposit/cash (actual amount).