How to make entries when private enterprise bosses pay social security themselves?

1, social security accrual

Borrow: related expenses (management expenses or manufacturing expenses)-salary 6000.

-endowment insurance 1200

Unemployment insurance 120

-Medical insurance 360

Maternity insurance 96

-industrial injury insurance

Provident Fund 720

Loan: Payable employee salary-salary 6000.

-endowment insurance 1200

Unemployment insurance 120

-Medical insurance 360

Maternity insurance 96

-industrial injury insurance

Provident Fund 720

Step 2 pay wages

Debit: Payable employee salary-salary 6000.

Loan: Taxes payable-Personal income tax payable 32.7

Other payables-withholding personal insurance-endowment insurance 480

unemployment insurance

-medical insurance 120

Provident Fund 720

Bank deposit 4587.3

3. Pay all kinds of insurance premiums

Debit: other payables-endowment insurance 1200+480

Unemployment insurance 120+60

-medical insurance 360+ 120

Maternity insurance 96

-industrial injury insurance

Provident Fund 720+720

Loan: bank deposit 39 18

4. Hedge the insurance premium and personal part of the employee's salary payable.

Debit: Payables-Pension Insurance 1200

Unemployment insurance 120

-Medical insurance 360

Maternity insurance 96

-industrial injury insurance

Provident Fund 720

Other payables-withholding personal insurance-endowment insurance 480

unemployment insurance

-medical insurance 120

Provident Fund 720

Loan: other payables-endowment insurance 1200+480

Unemployment insurance 120+60

-medical insurance 360+ 120

Maternity insurance 96

-industrial injury insurance

Provident Fund 720+720