The social security and personal taxes deducted by the cashier when distributing wages should be handed over to the social security handling department and the tax department respectively.

1. Social security. According to the provisions of Article 90 of the Social Insurance Law, social insurance premiums are collected uniformly. Therefore, the enterprise should follow local social security policies and determine the amount of social security that should be withheld and paid based on the cashier's salary payment situation, record it in the salary slip, and then withdraw the corresponding social security withholding amount from the enterprise's general ledger and transfer it to the corresponding social security The plan account, with complete receipts, will hand over the social security withholding amount to the social security handling department.

2. Personal tax. According to Article 10 of the "Individual Income Tax Law of the People's Republic of China", the withholding agent shall handle withholding declarations for all employees and in full in accordance with national regulations, and provide taxpayers with their personal income and withheld taxes. and other information. Therefore, enterprises should withhold and pay personal income tax in accordance with national regulations and hand over the withheld personal income tax amount to the tax department.