How does the company pay the social security account?

The social security paid by the company shall be accounted for by the subject of "Payable Staff and Workers". Take the salesperson as an example. The specific items are as follows:

(1) When withdrawing salary:

Debit: Selling expenses-salary

Sales expenses-social insurance premium and provident fund (the company will bear the part)

Loans: Payables-Wages

Payable staff and workers-social insurance premium and provident fund

(2) When paying wages:

Debit: Payables-Wages

Loans: bank deposits

Taxes payable-personal income tax payable

Other receivables-social insurance premium and provident fund (employee share)

(3) When paying social security and individual tax:

Borrow: Payable staff salaries-social insurance premium and provident fund (company share).

Other receivables-social insurance premium and provident fund (employee share)

Taxes payable-personal income tax payable

Loans: bank deposits