How to write the entry of social security withdrawal and payment?

Legal analysis: when extracting social security: borrowing: management fee borrowing; Payable to employees-social security (borne by the company)

When paying social security: debit: payable to employees-social security (borne by the company); Other payables-social security (personal commitment) loan: bank deposit.

Legal basis: Article 4 of People's Republic of China (PRC) Social Insurance Law. Employers and individuals in People's Republic of China (PRC) pay social insurance premiums according to law, and have the right to inquire about payment records and personal rights records, and require social insurance agencies to provide social insurance consultation and other related services.

Individuals enjoy social insurance benefits according to law and have the right to supervise the payment of their own units.