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How to pay social security wages?

Accrual of payable social security fees (part borne by the unit) Borrow: management fee-social security fee loan: payable taxes-social security.

Withholding personal self-raised loans: other receivables-personal self-raised social security loans: taxes payable-social security.

Borrowing from individuals who pay wages: other payables (if it is transferred from withholding wages, this entry is omitted).

Loan: other receivables-personal social security.

The local tax is transferred from the bank to collect social security fees. Debit: taxes payable-social security loan: bank deposit.

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