How to pay social security first and then pay wages?

1, preparation for salary and social security expenses:

Draw wages and social security expenses according to the payroll. Assuming that personal income tax is not considered, the accrued amount is included in the salary expense and social security expense respectively, and is also included in the employee salary account payable, and the social security amount withheld and remitted is included in other receivables. The accounting method is as follows.

2. Pay wages:

When the salary is actually paid, the account of "Payable Staff Salary" shall be written off, and the accounting method is as follows.

3. Payment of social insurance:

When the social insurance premium is actually paid, the accounting method for writing off the salary payable to employees and other receivables is as follows.

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