How does the company do the accounts of withholding social security?

Borrow: Payable staff wages-social insurance premium (unit part)?

Other receivables (payment)-social insurance premium (personal part)

Loans: bank deposits

Cumulative time:

Borrow: management fee-social insurance fee (unit part)

Loan: wages payable to employees-social insurance premium (unit part)

When paying wages:

Debit: Payable-Payable (Payable)

Loan: other receivables (payment)-social insurance premium (personal part)

Cash on hand (actually released)

Extended data:

Accounting entries according to the requirements of the double-entry bookkeeping principle, each economic transaction lists the corresponding accounts of both parties and the records of their amounts.

Before registering an account, accounting entries are made through accounting vouchers, which can clearly reflect the classification of economic business, help ensure the correctness of account records, and facilitate post-event inspection. Each accounting entry mainly includes accounting symbol, related account name, abstract and amount. Accounting entries are divided into simple entries and compound entries.

Simple entries are also called "single entries". An accounting entry in which the debit of one account corresponds to the credit of another account. Compound entries are also called "multiple entries". Refers to the accounting entries in which the debit of one account corresponds to the credit of several accounts, or the credit of one account corresponds to the debit of several accounts.

In order to ensure the correct and clear correspondence of accounts and facilitate the understanding of the contents of economic business, accounting entries must strictly grasp the basic principles of one loan and many loans or one loan and many loans, and it is not allowed to borrow more loans.

Baidu encyclopedia-social insurance accounting

Baidu Encyclopedia-Accounting Entry