How to make accounting entries for the accrual of social security contributions

1, social security accrued when the entry for; debit: administrative expenses - social insurance premiums (part of the unit); credit: payable salaries - social insurance premiums (part of the unit).

2. When the enterprise pays the social security expenses, the following entries are made; Debit: Employee Compensation Payable - Social Insurance Premiums (Unit Part); Other Receivables (Payments) - Social Insurance Premiums (Individual Part); Credit: Bank Deposits/Cash.

3. When paying wages; debit: payable employee compensation - wages (payable number); credit: other receivables (payable) - social insurance premiums (personal part).