How to calculate the contributions of social security units and individuals?

Company social security and personal social security shall be accrued according to the proportion approved by the local government. For example, if the employee's salary is 3,000 yuan, the company's social security accrual ratio is 16%, and the personal social security accrual ratio is 8%, then the company's social security data is 3,000 *16%, and the personal accrual data is 3,000 * 8%. Specific accounting treatment is as follows:

Accrued wages:

Debit: overhead-salary,

Loans: payable to employees-wages,

Pay wages:

Debit: accounts payable-wages,

Loans: bank deposits,

Other payables-personal social security,

Taxes payable-personal income tax,

When paying taxes:

Borrow: tax payable-personal income tax,

Loans: bank deposits,

Social security provisions:

Borrow: management fee-social security unit,

Loan: payable to employees-social security unit.

When paying social insurance:

Debit: Payable to employees-social security unit,

Other payables-personal social security,

Loan: bank deposit.