How to deal with social security wages?

In daily life, in order to recruit people quickly, some companies will choose to cooperate directly with labor dispatch companies to recruit some labor dispatch workers. I. Accounting treatment of labor dispatch wages 1. Receipt of service fee and invoice loan: bank deposit loan: main business income; 2. Provision of wages of labor dispatch personnel and social security and housing accumulation fund undertaken by enterprises; main business cost loan: wages payable to employees-other payables-social security (part paid by enterprises)-housing accumulation fund (part paid by enterprises); 3. Payment of wages payable to dispatched personnel-wage loan: cash on hand, other payables-social security, etc. (Personal social security and provident fund), taxes payable-personal income tax (3500 and personal social security can be deducted), 4. Payment of social security and provident fund: other payables-social security and other loans: bank deposits 5. Withdraw business tax and surcharges (by the difference, that is, labor income minus paid labor costs and social security) Borrow: business tax and surcharges: taxes payable-business tax payable-urban construction tax payable-education fee payable. The taxable base of surcharges for business tax is the balance after deducting the wages and social security transferred to the labor force from all the money collected by the employer. 6. Pay the salaries and expenses of the employees of this enterprise: management fees-salaries/office expenses, etc. Loans: Payables-wages or cash on hand/bank deposits. 7. Loans carried forward at the end of the period: profit loans this year: main business cost management fees, business taxes and additional loans: main business income loans: profits this year. 2. What are the characteristics of the labor dispatch contract? 1. Separation of employment and labor use. There is no contractual relationship between the laborer and the receiving unit. Although the content of the labor dispatch contract involves the rights and obligations of the workers, the workers are not the main body of the labor dispatch contract; 2. Labor dispatch involves the relationship between the sending unit, the receiving unit and the laborer, and the principle of contract relativity in the civil and commercial field is not applicable; 3. The labor dispatch contract is unclear or violates the law, which may harm the interests of workers due to the fault of the employing unit during the performance of the contract and need special legal protection. 3. Is there social security for foreign labor dispatch? Labor dispatch, also known as manpower dispatch, talent leasing, labor leasing and employee leasing, refers to a form of employment in which labor dispatch agencies conclude labor contracts with dispatched workers, and the workers are dispatched to other employers, and then the employers pay service fees to the dispatching agencies. The fact of labor payment occurs between the dispatched worker and the dispatched enterprise (the actual employing unit). The dispatched enterprise should pay the service fee to the labor dispatch agency, and the labor dispatch agency should pay the labor remuneration to the worker. Employees working abroad (the enterprise has registered business license and tax registration in China) are dispatched by the enterprise to work abroad (the work unit is a domestic subordinate enterprise or branch), employees sign labor contracts in domestic enterprises, and the enterprise shall pay insurance at the place where the enterprise is located. There is no conflict between domestic social security and foreign social security. Working abroad and buying local social security is the law of the local country, which does not conflict with the law of China. To sum up, the accounting treatment of labor dispatch wages adopts simple taxation. The labor expenses paid by the employer for the labor dispatch workers shall be accounted for in the "accounts payable" account.