Social security personal part of the payment of other receivables, how to carry over to non-operating expenses

Social security personal part of the payment of other receivables, carried over to non-operating expenditures: withholding and payment of employee's personal income tax, you should use the "Taxes Payable - Personal Income Tax" account. Withholding social security should use "other accounts payable - social security" account, you can also use "other receivables - social security" account.

Borrow: Administrative Expenses - Social Security Contributions

Borrow: Other Payables - Social Security

Credit: Bank Deposits

Other Payables -Social Security This account would have no balance.

Administrative Expenses

This refers to the various expenses incurred by the administrative department of an enterprise for the organization and management of production and business activities. Including specific items: enterprise board of directors and administrative departments in the enterprise management, or should be borne by the enterprise company funds, union funds, unemployment insurance premiums, labor insurance premiums, board of directors fees, intermediary fees, consulting fees, litigation costs, business hospitality, office expenses, travel expenses, postage and electricity, green fees, management salaries and welfare costs, and so on.