During the epidemic, when the enterprise accrues the wages of workshop staff:
Debit: production cost
Manufacturing expenses
Administrative expenses
Credit: payroll payable - wages
When the salary is actually paid:
Debit: payroll payable - salary
Credit: bank deposit/cash on hand
Taxes payable - individual income tax payable
When calculating and withdrawing wages, the employee compensation of the workshop staff shall be included in the "production costs and manufacturing expenses", and the employee compensation of the management department staff shall be included in the "management expenses".
Employee compensation payable refers to various kinds of compensation that enterprises should pay to employees according to relevant regulations. Its detailed accounting includes wages, bonuses, allowances, subsidies, employee benefits, social insurance premiums, housing provident fund, labor union funds, employee education funds, compensation for termination of labor relations, non monetary benefits, etc.