How to calculate and pay the personal part of Shangyu social security?

After the implementation of the new accounting standards

time of payment

Debit: Payables-Social Security (Company Part)

-Employee benefits (personal part)

Loans: bank deposits

Accrual time

Borrow: management fees, etc. -Social security (unit part)

-Employee benefits (personal part)

Loans: Payables-Social Security (unit part)

-Employee benefits (personal part)

Failure to implement the new accounting standards

Borrow: management fees, etc. -Social security (unit part)

-Employee benefits (personal part)

Loans: bank deposits

Note: All the social security fees payable by individuals shall be paid by the unit, and the part that should be borne by individuals shall be combined with the salary and salary of the current month to calculate and pay personal income tax.

Further reading: How to buy insurance, which is good, and teach you how to avoid these "pits" of insurance.