Which item of the cash flow statement does social security belong to?

According to the relevant provisions of the tax authorities' policies, the "cash paid to and for employees" in the cash flow statement reflects the social security and provident fund of the enterprise.

Cash paid to employees mainly includes the following contents: wages, bonuses, various allowances and subsidies actually paid to employees in this period; And social insurance funds such as pension, unemployment, supplementary pension insurance, commercial insurance paid by enterprises for employees, housing provident fund, housing difficulties subsidies paid to employees; As well as welfare funds paid by enterprises to or for employees.