How to pay the social security accumulation fund?

Others (individuals) pay all endowment insurance premiums in this unit, and the accounts are as follows:

Borrow: Payables-Pension Insurance

Loan: bank deposit or cash.

Debit: Other receivables.

Loans: wages payable to employees-endowment insurance premium

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. ?

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