Job Recruitment Website - Social security inquiry - I'm new to other receivables social security center appears credit deficit how to do the accounting?

I'm new to other receivables social security center appears credit deficit how to do the accounting?

The appearance of the red letter is that you have over-deducted the employee's social security, to be refunded to the employee, debit: other receivables - social security fees

credit: payable to the employee's salary

on the right, payout: debit: payable to the employee's salary

credit: cash

on the completion of