Here is my case, we share the insurance payment of employee based on salary, and company need to keep it from the salary and pay it for them.
ex: Net Salary = $1000, insurance amount = $100 and we pay for 50/50

We also keep the record of reduction of employee amount, net salary, and company paid insurance. We created 3 Chart of Accounts;
Salary Expense; Insurance of employee; insurance of company; payable;

Dr $1000 to Salary, (to show the salary shall be)
Dr $50 to Salary (to keep for the insurance of employee)
Cr $50 to insurance of employee (to pay for it)
Dr $50 to insurance of company (to show we pay for it)
Cr $100 to the payable account of insurance company
Cr $950 to the payable account of the employee

I found a way to Credit to the payable account of employee by "private address (Home Address)" of the employee, but how can I ALSO credit to the payable account of the insurance company. Does it have to be Credit to a new COA like "Insurance", instead of credit to a payment account?