Under the new accounting standards, how to do the withdrawal of social security, provident fund entries?

1, personal income tax, social security, provident fund, is calculated at the time of payroll withholding, not at the time of withdrawal.

2, accounting entries

(1) when withdrawing wages:

borrow: administrative expenses - wages

credit: payable salaries - wages

(2) when paying wages:

borrow: payable salaries - wages

credit: payable taxes - personal income tax

credit: Other Payables - Social Security (Individual)

Loan: Other Payables - Provident Fund (Individual)

Loan: Cash on Hand

(3) When paying social security:

Borrow: Administrative Expenses - Social Security (borne by the company)

Loan: Administrative Expenses - Provident Fund (Company)

Loan: Other Payables - Social Security (Individual)

Loan: Other Payables - Social Security ( Individual)

Borrow: Other payables - Provident Fund (Individual))

Credit: Bank Deposit