How to pay social security?

Generally speaking, the way to pay social security is as follows

1. If an individual bears part of the insurance, the company can handle the payment in the following ways:

Borrow: other receivables-labor insurance

Loan: cash (or bank deposit)

Insurance to restore personal burden

Borrow: cash

Loans: other receivables-labor insurance

2. Pay the insurance burden of the unit in the previous year.

Debit: profit distribution-undistributed profit

Loans: bank deposits

Or:

Debit: previous year's profit and loss adjustment

Loan: bank deposit (or cash)

Debit: profit distribution-undistributed profit

Credit: adjustment of profit and loss in previous years