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Social security accounting entries
Legal analysis: 1. When paying social security, borrow: wages payable to employees-social insurance premium (unit part) other receivables (payment)-social insurance premium (individual part) loan: bank deposit; Borrow: management fee-social insurance premium (unit part) Loan: wages payable to employees-social insurance premium (unit part) 3. Pay wages.
Legal basis: Article 4 of People's Republic of China (PRC) Insurance Law. Employers and individuals in People's Republic of China (PRC) pay social insurance premiums according to law, and have the right to inquire about payment records and personal rights records, and require social insurance agencies to provide social insurance consultation and other related services.
Individuals enjoy social insurance benefits according to law and have the right to supervise the payment of their own units.
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