Make up the social security in previous years and ask for items.

Social insurance premiums are generally accrued in this way. When wages are accrued,

Debit: management expenses-salary expenses

Loan: wages payable to employees.

Debit: Payables-Wages

Loans: bank deposits

Other payables-social insurance premium (personal part)

Accrual unit part,

Borrow: management fee-social security fee

Loan: other payables-social insurance premium (unit part)

When paying social security fees,

Debit: other payables-social insurance premium (personal part)

Other payables-social insurance premium (unit part)

Loans: bank deposits

Your problem is that the payable part of the company was not accrued before, and the personal part was accrued incorrectly. Now I have to make up for it,

Debit: previous year's profit and loss adjustment

Loan: other payables-social insurance premium (unit part)

Other payables-social insurance premium (personal part)

In addition: the personal part should be deducted from the salary payable. You didn't accrue this part of your salary, but reduced this part of your salary expenses. Moreover, it's past the New Year, so you don't need to write off the wrong entries in red letters, just adjust them directly.

Debit: previous year's profit and loss adjustment

Loans: Other Receivables-Personal Part