Is social security paid in the current month and accrued in the current month?

In practice, social security policies vary from place to place, but as an accounting entry, since social security itself has an enterprise part and an individual part, social security is paid in the current month, and it is also accrued first and then paid. Its accounting entry is that when it is accrued,

Borrow: management fee-social security (company part),

Other receivables-social security (personal part),

Loan: other payables-social security.

When the actual payment is made,

Borrow: other payables-social security,

Loan: bank deposit.