Debit: Payable-Payable (Payable)

Loan: other receivables (payment)-withholding social security (personal part)

Cash on hand (bank deposit) (actual payment)

When you get paid

Management (Sales) Expenses-Salary (Payable)

Loans: Payables-Payables (Payables)

When paying social insurance

Debit: Payables-Social Security (Company Part)

Other receivables (payment)-withholding social security (personal part)

Loans: bank deposits

Accrual time

Borrow: management (sales) expenses-social security (unit part)

Loans: Payables-Social Security (unit part)