How to make accounting entries for social security

1. Debit: administrative expenses - social security fees (unit part), credit: payable employees' compensation - social security fees (unit part), is the unit part of the social security costs into the administrative expenses, under the account of payable employees' compensation to record the corresponding social security expenses.

2. Debit: other receivables (payable)-social security fee (individual part), credit: bank deposit/cash, is to charge the individual part of the social security fee to the other receivables (payable) account, which indicates the social security fee that the individual is going to pay to the enterprise, and record the corresponding amount under the bank deposit or cash account.

3. Debit: Employee's compensation payable - salary (payable amount), credit: Other receivables (payable) - social security fees (personal part), bank deposit/cash (actual amount), the amount of payable salary is credited to the employee's compensation payable account, and the personal part of the social security fees and the actual amount of payable salary are credited under the account of other receivables (payable) respectively. amount of wages paid.