How to make accounting entries when companies pay social security?

Debit: Payable staff salaries-social insurance premium (unit part)

Other receivables (payment)-social insurance premium (personal part)

Loans: bank deposits

Accrual time

Borrow: management fee-social insurance fee (unit part)

Loan: wages payable to employees-social insurance premium (unit part)

When paying wages:

Debit: Payable-Payable (Payable)

Loan: other receivables (payment)-social insurance premium (personal part)

Cash in stock? (Actual issued quantity)

The supplementary items are the same as the above items, and you only need to explain them in the abstract.

Extended data

First: the accounts involved, analyze what changes have taken place in the accounts involved in economic business;

Second: the nature of accounts, analyzing the nature of these accounts involved, that is, what accounting elements they belong to and whether they are located on the left or right side of the accounting equation;

Third: increase or decrease, analyze and determine whether these accounts have increased or decreased, and increase or decrease the amount;

Fourth, the direction of bookkeeping, according to the nature of the account and its changes, respectively determine the debit or credit to be credited to the account;

Fifth, according to the format requirements of accounting entries, prepare complete accounting entries.

Baidu Encyclopedia-Accounting Entry