How to make accounts for employees' personal social security?

The social insurance premiums purchased by enterprises for employees shall be accounted for through the subject of "Payable Staff Salary". And according to the employee's department included in the corresponding accounting subjects, regardless of individual tax entries, accounting treatment is as follows:

1, the enterprise bears part of the social security provision:

Borrow: management fees, etc.

Loans: Payables-Wages

Payable to employees-social insurance premium (enterprise part)

2. Deduct personal burden from employee's salary:

Debit: Payables-Wages

Loan: other receivables-social insurance premium (personal part)

bank deposit

3. When paying social insurance:

Debit: Payables-Social Security Fee (Enterprise Part)

Other receivables-social insurance premium (personal part)

Loans: bank deposits

Social insurance premium refers to the non-profit social security system with income redistribution function that the state participates in to prevent and force most members of society. The social security fee is divided into two parts: individual payment and enterprise overall planning, in which the individual social security payment part should be withheld and remitted by the enterprise and accounted for by the subject of "employee compensation payable".

Payable salary refers to all kinds of wages that enterprises should pay to employees in accordance with relevant regulations, which are paid in accordance with wages, bonuses, allowances, subsidies, employee welfare funds, social insurance premiums, housing provident fund, trade union funds, employee education funds, compensation for dissolving employee labor relations, non-monetary benefits and other expenses related to obtaining services provided by employees.