How to make up accounting entries for differences in social security?

How to make accounting entries for social security intermediate difference: accounting entries can be made according to management expenses and reimbursement expenses.

I. Debit: manufacturing expenses-pension pooling (company's salary part) management expenses-pension pooling (company's salary part) loan: other payables-social security (company's salary part) (10727.5-9618) * 20%, and personal salary part is deducted with the salary entry.

Second, social insurance is a kind of insurance required by the state. The state develops social insurance undertakings, establishes a social insurance system and sets up a social insurance fund, with the aim of enabling workers to get help and enjoy insurance benefits in old age, illness, work injury, unemployment and childbirth. China's "Labor Law" and "Social Insurance Law" clearly stipulate that it is the legal obligation of the employer to pay social insurance for workers, which is obviously compulsory by the state, and the employer shall not refuse to undertake this legal obligation under any excuse or reason.