How to make entries when withdrawing social security?

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The accrual basis of social security accounting entries is divided into the following situations:

1. Salary distribution

Borrow: xx expenses (management/sales, etc. )

Loan: wages payable to employees.

2. Providing social security (enterprise part)

Borrow: xx expenses (management/sales, etc. )

Loans: Payables-Social Security

3. When you get paid next month.

Debit: Payables-Wages

Loan: Other payables (personal part)

Taxes payable-personal income tax payable

Cash on hand/bank deposit

4. Give it to Du Bao

Debit: Employees Payable-Social Security (Enterprise Part)

Other payables (personal part)

Credit: cash on hand/bank deposit.

5. Pay personal income tax

Borrow: taxes payable-personal income tax payable

Loans: bank deposits