What subjects are included in the social security expenses borne by the company under the accounting standards for business enterprises?

1, borne by the company, at the time of withdrawal

Borrow: management fee-labor insurance fee

Loans: other payables-social security

2. Personal burden,

(1) When extracting salary

Debit: overhead-salary

Loan: Payable wages

(2) Deducting social security in the age of paying wages.

Borrow: Payable wages.

Loans: other payables-social security

Credit: cash

3. When paying

Debit: other payables-social security (unit+individual)

Loans: bank deposits

Enterprises that implement the new accounting standards will replace other payables with employee salaries payable.

Further reading: How to buy insurance, which is good, and teach you how to avoid these "pits" of insurance.