Job Recruitment Website - Social security inquiry - How to withhold social security wages?

How to withhold social security wages?

Step 1: According to the social security withholding data on the payroll

Borrow: management expenses (sales expenses, production expenses)-payable employee salary XXX.

Credit: other payables-withholding employee pension insurance XXX

Step 2: When paying social security

Debit: other payables-withholding employee pension insurance XXX

Loan: bank deposit (cash) XXX

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