Debit: payable to employees.

Loan: other payables-withholding and remitting social security fees.

Taxes payable-withholding personal income tax

Actual payment:

Debit: Other payables-withholding and remitting social security fees.

Taxes payable-withholding personal income tax

Payable employees-social insurance

Housing accumulation fund, etc

Loans: bank deposits

Part of social security paid by the company:

Borrow: management fee

production cost

Production cost, etc

Loans: wages payable to employees-social insurance premiums

Housing accumulation fund, etc

Withholding individual income tax must be declared and paid in the tax bureau before the 7th of the following month, otherwise it will bear the late payment fee and fine.

Further reading: How to buy insurance, which is good, and teach you how to avoid these "pits" of insurance.