When an employee is sick, the visiting expenses paid can be included in the accounts payable to employees.

1. Withdrawn:

Borrow: management fee

Loan: wages payable to employees.

2. When making payment:

Debit: payable to employees.

Loan: bank deposit/cash

Accounting treatment of employee's salary payable

Enterprises shall, according to the beneficiaries of the services provided by employees, deal with the following situations respectively.

The wages of production department personnel shall be debited to the subjects of "production cost", "manufacturing cost" and "labor cost" and credited to this subject. The salary of management personnel shall be debited to the subject of "management expenses" and credited to this subject.

The salary of the salesperson shall be debited to the subject of "sales expenses" and credited to this subject. Employees' salaries borne by construction in progress and R&D expenditure shall be debited to the subjects of "construction in progress" and "R&D expenditure" and credited to this subject.

Compensation for termination of labor relations with employees shall be debited to the subject of "management expenses" and credited to this subject. Staff and workers' rewards and welfare funds drawn from net profits by foreign-invested enterprises according to regulations.

Debit the title of "Profit Distribution-Employee Reward and Welfare Fund Extracted" and credit this title. Non-monetary benefits are included in the relevant asset cost or current profit and loss according to the fair market value of products or commodities.

Enterprises pay wages, bonuses, allowances, etc. In accordance with the provisions, when it is distributed to employees, the account of "salary payable to employees-wages" shall be debited and the account of "bank deposit" and "cash on hand" shall be credited.

All kinds of money (medical expenses for family members, personal income tax, etc.). If the enterprise deducts from the employee's salary payable, it shall debit the account of employee's salary payable and credit the account of bank deposit, cash on hand, other receivables and tax payable-personal income tax payable.

When an enterprise pays employee welfare funds, trade union funds and employee education funds for trade union operation and employee training in accordance with relevant state regulations, or pays social insurance premiums and housing accumulation funds.

Debit the subject of "Payable Staff Salary-Staff Welfare Fee (or trade union funds, staff education funds, social insurance premiums, housing accumulation fund)" and credit the subjects of "bank deposit" and "cash on hand".

What subjects are included in visiting injured employees? According to our introduction in the above article, we can understand the related expenses incurred by enterprises to visit employees, which can be handled with reference to our introduction in the above article. For example, it can be included in accounting subjects such as management expenses of enterprises. For specific accounting subjects, please refer to our introduction above.