Where are the cash flows from social security contributions recorded?

Cash flows from social security contributions are recorded in "Cash paid to and for employees".

The item "Cash paid to and for employees" reflects the actual wages paid to employees and other cash paid for employees. Wages paid to employees include wages, bonuses, and various allowances and subsidies actually paid to employees during the period; other cash paid to employees includes social insurance funds such as pension insurance and unemployment insurance paid to employees, commercial insurance funds paid to employees, and housing subsidies paid to employees. It does not include salaries paid to personnel working on construction projects.