Payable salary = salary+bonus+allowance+subsidy+other salary items

Actual salary = salary payable+salary payment-withholding personal income tax-withholding social security fee and housing accumulation fund-withholding other wages.

Among them, the wages payable are the actual wage expenses borne by the enterprise, which constitute the total wages and are included in the cost according to the provisions of the enterprise accounting system. Therefore, the provision of employee welfare funds, trade union funds and employee education funds is based on the total wages, that is, "wages payable".

As for taxable wages, it is a concept in enterprise income tax liquidation. Refers to the wage expenses incurred by the enterprise (generally the above-mentioned total wages and wages payable), which can be deducted from the taxable income in accordance with the provisions of the tax law under the condition that the taxable wage standard remains unchanged. If the actual wage expenditure of the enterprise is lower than the taxable wage standard, it shall be deducted according to the actual wage expenditure; If the actual wage expenditure of an enterprise exceeds the taxable wage standard, the tax payment shall be adjusted according to law.

In addition, according to the provisions of the tax law, the employee welfare funds, trade union funds and employee education funds accrued by enterprises are deducted from the taxable income within the range of 14%, 2% and 1.5% of the allowable deduction of wages. If the actual withdrawal amount is lower than the limit, it shall be deducted according to the actual amount; If it exceeds, it will exceed the part, and the tax payment will be adjusted according to law.

It can be seen that the concepts of total wages, payable wages, actual wages, wage expenses and taxable wages are all standardized concepts, and the key lies in correctly understanding and mastering these concepts.