How to make accounts for the social security part undertaken by individuals is also borne by the company.

Legal analysis: the personal part of social security is also handled by the company, and the personal part of social security is also borne by the company. It cannot be deducted before the enterprise income tax, and the tax should be increased when it is settled. Accrue company social security expenses, loan and management expenses-company social security expenses, loan and wages payable to employees-social security expenses. When paying social security fees, borrow and pay employees' wages-social security fees, borrow and pay personal expenses, loans and bank deposits.

Legal basis: People's Republic of China (PRC) Social Insurance Law.

Sixty-first social insurance fee collection agencies shall collect social insurance premiums in full and on time according to law, and regularly inform employers and individuals of the payment situation.

Article 62 If the employer fails to declare the amount of social insurance premiums that should be paid according to the regulations, the amount that should be paid shall be determined according to 1 10% of the amount paid by the employer last month; After the payment unit completes the declaration procedures, the social insurance fee collection agency shall make settlement in accordance with the provisions.

Article 63 If an employer fails to pay social insurance premiums in full and on time, the social insurance premium collection agency shall order it to pay or make up within a time limit.