How to calculate payroll accounting & what is the journal entry without any taxes

Lets assume that you have one company with one employee and his gross salary is 1000 dollars. Social security that should be deducted from the employee salary is 5% and social security that should be paid by the employer is 10%. Then you should perform the following entry:

Debit Salary expense 1000
Debit social security contribution expense 100
Credit Social security corporation 150
Credit Bank 950