How to calculate the social security accrual base

When extracting social security, the accounting treatment is:

Borrow: management fee,

Sales expenses and other subjects,

Loan: payable to employees-social security.

When paying social security, the accounting treatment is,

Borrow: payable to employees-social security,

Other receivables (personal burden),

Loan: bank deposit.

The base of social security provision is the employee's salary.