How to do the accounting entries of five insurances and one gold paid by the unit to employees in the current month?

It is divided into two parts: one is the unit commitment part, and the other is the employee personal commitment part.

1. At the beginning of the month, when the enterprise pays the fee, it shall do the following:

borrow

: management expenses-/manufacturing expenses/sales expenses-social security as a whole (the unit undertakes the part)

Debit: other receivables-social security pooling (personal advances)

Loan:

Bank deposit/cash

2. When the salary is accrued, the part paid for employees shall be deducted.

Debit: payable to employees.

Loans: other receivables-social security as a whole (personal advance payment)