How to calculate the social security premium paid by the company?

The company withheld and remitted social security, and you can see the following entries:

1, accrued salary

Borrow: management expenses (manufacturing expenses, etc.). )-salary

Loan: Payable wages

2. Personal income tax is accrued.

Borrow: Payable wages.

Loan: taxes payable-personal income tax payable

3. Withholding personal social security fees

Borrow: Payable wages.

Loan: other payables-withholding employee social security expenses.

Step 4 pay wages

Borrow: Payable wages.

Credit: cash

5. Pay personal income tax and social security fees.

Borrow: taxes payable-personal income tax payable

Other payables-withholding employee social security expenses.

Management fee-social insurance fee

Loans: bank deposits

Further reading: How to buy insurance, which is good, and teach you how to avoid these "pits" of insurance.