How to make accounting entries for enterprises to make up social security?

During the epidemic, many places reduced or delayed the payment of social security paid by companies. For the part actually payable by the enterprise, the enterprise should make normal accrual according to the accrual basis, and then offset the accrued amount when actually deducting. The corresponding entry is,

When withdrawing social security/provident fund, make the following entries:

Borrow: management fee-social insurance premium/provident fund (unit part),

Loan: wages payable to employees-social insurance premium/provident fund (unit part).

When the actual payment is made,

Debit: Payables-social insurance premium/provident fund (unit part),

Other receivables (payment)-social insurance premium/provident fund (personal part),

Loan: bank deposit/cash.