Payable salaries of employees refer to the payment of wages, bonuses, allowances, subsidies, employee welfare fees, social insurance fees and other subjects by enterprises according to relevant regulations.

Detailed accounting of housing provident fund, trade union funds, employee education funds, compensation for termination of employee labor relations, non-monetary benefits and other expenses related to obtaining services provided by employees.

Extended data

It is allowed to deduct employee welfare funds, trade union funds and employee education funds.

1, the employee welfare expenses incurred by the enterprise, which do not exceed 14% of the total wages and salaries, are allowed to be deducted.

2. The amount of trade union funds allocated by the enterprise that does not exceed 2% of the total wages is allowed to be deducted.

3. Unless otherwise stipulated by the competent department of finance and taxation of the State Council, the part of the employee education expenditure incurred by the enterprise that does not exceed 2.5% of the total wages and salaries is allowed to be deducted; The excess shall be allowed to be carried forward and deducted in future tax years.

Baidu Encyclopedia-Payable Employee Compensation