Accounting entries for payment of social security late fees

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How to make accounting entries for supplementary social security: Accounting entries should be based on management expenses and payable employee salaries.

1. It shall be borne by the company: Borrow: management fee loan: employee payable-personal insurance (deducted from salary): Borrow: employee payable-salary, loan: other receivables (employee receivables) when settlement: Borrow: employee payable-insurance, other receivables (employee receivables) loan: bank deposit.

Two, the longest social security payment period is two years, more than two years, the general social security department will not accept.