Which document should be attached to the social insurance item? Is it an invoice when the bank pays social security?

The local tax is withheld and remitted to electronic certificate, which is equivalent to a tax bill. If there is no provision, distinguish the amount borne by companies and individuals. Such as: borrowing: management fee-social security fee (the company's share) 65,438+000 yuan, borrowing: other receivables-employee social security fee (employee's personal social security fee) 50 yuan, and lending: bank deposit 65,438+050 yuan. When collecting social insurance premiums from employees, borrow 50 yuan cash and lend: other receivables-employee social insurance premiums 50 yuan.