Should social security expenses be accrued?

Social security expenses need to be accrued.

When withdrawing money:

Borrow: management fee-unit social security fee, etc.

Loan: social insurance premiums payable to employees and units,

When paying wages:

Borrow: Payables-wages,

Loans: other receivables-personal social insurance premiums,

Loans: bank deposits,

Time for paying social security fee:

Borrow: Payable staff salaries-unit social security fees, etc.

Debit: other receivables-personal provident fund,

Loan: bank deposit.