Let’s imagine an employee who can receive payments for various types of activities: for work, vacation, tax compensation, reimbursement of business travel expenses, technical support, as well as for social services (e.g., English lessons). The list of these payment types is set in the system under the section Types of payroll lines. Here, you can specify what the employee can receive money for (e.g., for work, overtime hours, etc.).

When the salary is accrued, we receive the amount that the company owes to the employee.

This means that the amount is considered a liability for the company.

This amount is classified as Cost of Sales. After the payroll statement is published, it becomes fixed.