Should be included in the "payable employee compensation" subject.

Payable employee compensation account:

1. Account nature: liability account,

2. Account purpose: used to calculate the wages paid to employees by enterprises in accordance with relevant regulations. The employee rewards and welfare funds extracted from the net profit by the enterprise according to the regulations are also accounted for in this account.

3. Account structure: add credit records and register all kinds of wages payable to employees in this period; Reduce debit records and register all kinds of wages actually paid. The ending balance is generally in the credit, which indicates all kinds of wages that have not been paid to employees.

4. Detailed account: wages, bonuses, allowances, employee benefits, social insurance, housing provident fund, trade union funds and employee education funds should be set up for accounting.