Does the salary payable include social security?

Payable wages include personal social security. The actual salary is deducted from the personal social security.

When you get paid,

Debit: overhead-salary, etc.

Loan: Payables-Wages,

When I pay the social insurance fee,

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

Debit: other receivables-personal social insurance premium,

Loans: bank deposits,

When you get paid,

Debit: accounts payable-wages,

Loans: other receivables-personal social security fees,

Loan: bank deposit.