When paying,

Borrow: salary payable to employees-employee welfare expenses

Loan: bank deposit or cash on hand

Take the settlement document issued by the canteen as an attachment.

During distribution,

Debit: management expenses, sales expenses, manufacturing expenses, etc.

Loan: Payable employee benefits

Extended information:

The enterprise pays wages, bonuses, allowances, etc. to employees according to relevant regulations, debits "Payable employee" and credits "bank deposit" and "cash on hand".

all kinds of money (family members' medical expenses and personal income tax, etc.) deducted from the employees' salaries payable by the enterprise shall be debited to this account, and credited to other accounts receivable, taxes payable-personal income tax payable and other subjects.

the enterprise pays the employee welfare fee to the employee, debits this account, and credits the subjects of "bank deposit" and "cash on hand".

enterprises pay trade union funds and staff education funds for trade union operation and staff training, debit this subject and credit "bank deposit" and other subjects.

enterprises pay social insurance premiums and housing accumulation funds in accordance with relevant state regulations, debit the subjects and credit the subjects of "bank deposits".

The compensation given by an enterprise to employees due to the termination of labor relations with employees shall be debited to this account and credited to such subjects as "bank deposit" and "cash on hand".

Baidu Encyclopedia-Payables