How to make an account when the intermediary pays social security?

Intermediary pays social security. As an intermediary, when receiving the money,

Debit: bank deposit,

Credit: other payables.

When paying later, the accounting treatment is,

Debit: other payables,

Loan: bank deposit.

In this process, intermediaries play the role of receiving and paying money, and related money is accounted for through other accounts payable.