Shanghai employees have paid social security, how to pay personal income tax?

Borrow: management fees, etc. (All the total wages include the insurance portion borne by individuals and personal income tax)

Loan: wages payable to employees (total wages)

Deduct personal insurance and personal income tax.

Debit: Payables (tax and insurance)

Loans: other payables-endowment insurance, etc. (This part is the amount that employees should bear)

Taxes payable-personal income tax (individuals should bear personal income tax)

Payroll

Debit: salary payable to employees (excluding salary other than tax and insurance).

Loans: bank deposits

Pay endowment insurance

Borrow: management fees, etc. (Company undertakes part)

Other payables-endowment insurance, etc. (This part is the amount that employees should bear)

Loans: bank deposits

pay taxes

Borrow: Taxes payable-personal income tax

Loans: bank deposits

You'd better hand it in next month. Those who exceed the collection time will be charged a late fee.

Further reading: How to buy insurance, which is good, and teach you how to avoid these "pits" of insurance.