Accounting entries for payment of wages, withholding of social security and personal income tax

When an enterprise accrues employees' wages:

Debit: management fee-employee's salary (charged to related subjects by department)

Loan: Payables-Payables.

Payable staff and workers-social insurance premium (enterprise part)

When employees pay wages and withhold social security personal burden and individual tax:

Debit: Payables-Payables

Loan: taxes payable-personal income tax payable

Other receivables-social insurance premium (personal part)

bank deposit

When an enterprise pays social security:

Debit: Payable staff and workers-social insurance premium (enterprise part)

Other receivables-social insurance premium (personal part)

Loans: bank deposits

When the enterprise pays taxes:

Borrow: taxes payable-personal income tax payable

Loans: bank deposits