What are the subjects of employee social security expenses?

Part of the unit burden is included in the accounting of management expenses and other subjects.

Accrual:

Borrow: management fees and other subjects,

Loan: payable to employees-social security.

Payment:

Debit: payables to employees-social security and other receivables (personal part),

Loan: bank deposit.

Social security for deducting personal burden from personal salary;

Borrow: Payables-wages,

Loans: other receivables (personal part.