the social security entries undertaken by individuals are as follows: debit: management fee-social insurance premium (personal part), and credit: other receivables-social insurance premium (personal part).

1. Debit: management fee-social insurance fee (personal part); Loan: other receivables-social insurance premium (personal part)

2. The enterprise pays the social insurance premium payable by the employee personally, and then deducts it from the employee's salary.

3. In accounting treatment, the entries reflect the expenditure of the enterprise on employee benefits and the corresponding receivables.

4. Operation ensures the correct accrual and settlement of social security expenses, which reflects the enterprise's fulfillment of social security responsibilities.

Accounting treatment of social security:

1. Debit: management fee-social insurance fee (unit part); Loan: taxes payable-social insurance premium payable (unit part);

2. Debit: management fee-social insurance fee (personal part); Loan: other payables-social insurance premium (personal part);

3. Borrow: taxes payable-social insurance premium payable (unit part); Loan: bank deposit;

4. Debit: other payables-social insurance premium (personal part); Loan: bank deposit.

to sum up, the enterprise advances the social security expenses of employees through the accounting entries of "Debit: management expenses-social insurance premiums (personal part), and Loan: other receivables-social insurance premiums (personal part)", and deducts them from wages to ensure the correct accrual and settlement of social security expenses, which reflects that the enterprise has properly accounted for employee welfare expenses and corresponding receivables while fulfilling its social security responsibilities.

Legal basis:

Article 4 of the Social Insurance Law of the People's Republic of China

Employers and individuals in the People's Republic of China and China pay social insurance premiums according to law, have the right to inquire about payment records and personal rights and interests records, and require social insurance agencies to provide social insurance consultation and other related services. Individuals enjoy social insurance benefits according to law and have the right to supervise the payment of their own units.

article 12

the employer shall pay the basic old-age insurance premium according to the proportion of the total wages of its employees stipulated by the state and record it in the basic old-age insurance pooling fund.

employees should pay the basic old-age insurance premium according to the proportion of their salary stipulated by the state and record it in their personal accounts.

individual industrial and commercial households without employees, part-time employees who have not participated in the basic old-age insurance in the employing unit and other flexible employees who have participated in the basic old-age insurance shall pay the basic old-age insurance premiums in accordance with state regulations and record them in the basic old-age insurance pooling fund and individual account respectively.