When the company pays labor dispatch fees, it should pay employees social entertainment. Relevant regulations: According to Article 3 of Accounting Standards for Business Enterprises No. 9 - Employee Remuneration, the term "employee" in this standard refers to all employees who have entered into labor contracts with enterprises, including full-time and temporary employees, as well as those who have not entered into labor contracts with enterprises but have been formally appointed by enterprises. Personnel who have not entered into a labor contract with the enterprise or have not been formally appointed by the enterprise, but whose services provided to the enterprise are similar to those provided by employees, also belong to the category of employees, including those who provide services to the enterprise through signing employment contracts between the enterprise and labor intermediary companies. Therefore, labor dispatch should be accounted through payroll payable
