First, pension, medical care and unemployment are generally referred to as this social security fund, which is divided into individual contribution part and enterprise contribution part, so the treatment of these two parts is different. The personal part should be included in "other receivables-social security individuals"; The enterprise part is "management fee-labor insurance fee".
2. Withdrawal: debit: management fee-labor insurance fee (enterprise part) other receivables-social security personal (personal part) loan: other payables-social security fund; Time loan: other payables-social security fund loan: bank deposit; Recover part of personal loans from workers' wages: wage loans payable: other receivables-social security individuals who are flexible employees in society are included in "welfare funds payable"; If not, it will generally not be reimbursed; If the reimbursement is made, it will be included in his total salary, and personal income tax will be paid according to "labor remuneration".
Further reading: How to buy insurance, which is good, and teach you how to avoid these "pits" of insurance.