Is the personal part of social security included in other receivables?

When the enterprise pays the personal part of social security, it needs to be confirmed according to the actual situation. If the enterprise pays social security to the Social Security Bureau first and then deducts it from the employee's salary, it will be included in other receivables. If it deducts this part from the employee's salary and then pays it to the social security department, it will be included in other payables.