1. The minimum standards for the company to pay social insurance are: local employees, based on 60% of the average social wage, and foreign employees, based on the minimum social wage.

2. As long as the cardinal number you adopt is not lower than the above standard, it is legal.

3, personal burden of social security, deducted before personal income tax.

4. The social security items are as follows:

When you get paid

Borrow wages payable

Lending other payables-social security (employee burden)

Lend bank deposits, etc.

When paying social security,

Loan management expenses/operating expenses/production expenses, etc. -Insurance premium (partly borne by the company)

Borrowing other payables-social security

Lend out bank deposits