Does the social security withheld in the current month need to be accrued, and do accounting entries?

The social security withheld in the current month does not need to be accrued. The specific accounting entries are as follows:

1. When the salary is accrued,

Debit: Overhead-Salary

Loan: wages payable to employees.

2. When you get paid,

Debit: payable to employees.

Loans: Other Receivables-Personal Social Security

Bank deposits, etc

3. When paying social security for the current month,

Borrow: management fee-social security (company part)

Other receivables-social security (personal part)

Loans: bank deposits