How does the head office pay social security on behalf of the company?

Accounting treatment of social security paid by head office:

Withdraw social insurance premium:

Borrow: management fee-unit social security fee,

Debit: sales expenses-unit social security expenses, etc.

Loan: wages payable to employees-unit social security fee,

After applying for social security, the head office will pay social security on its behalf:

Borrow: wages payable to employees-unit social security fee,

Debit: other receivables-personal social insurance premium,

Loan: Other payables-Head Office,

Personal portion deducted from salary:

Debit: Payables-Wages

Loans: other receivables-personal social security fees,

Loan: bank deposit.