How to make accounting entries when paying social insurance premiums?

Accounting entries for paying social insurance premiums:

Borrow: wages payable to employees-unit social security fee,

Debit: other receivables-personal social insurance premium,

Loans: bank deposits,

Withdraw social security fees,

Borrow: management fee-social security fee,

Debit: sales expenses-social security expenses,

Debit: manufacturing expenses-social security expenses, etc.

Loan: Payable employee wages-social security expenses,

When paying wages:

Debit: accounts payable-wages,

Loans: other receivables-personal social security fees,

Loans: bank deposits, etc.