1. When paying temporary workers' wages, it is necessary to have a payroll with the official seal of the department issued by the Human Resources Department, and then the accountant will handle the accounts according to the department to which the personnel belong on the payroll:

Borrow: management fee

production cost

Sales expenses, etc.

Loans: Payables-Wages

2. When paying wages:

Debit: Payables-Wages

Credit: cash on hand, etc.

Personal income tax can be withheld and remitted together with the remaining salary of this month after the end of the month.

Can temporary workers get paid immediately if they don't do it?

1. Temporary workers may not get paid immediately if they resign. Whether you can get your salary on the day you leave your job can be determined by the employer and the employee through consultation. When signing a labor contract, the employer and the employee have equal status and should reach an agreement through consultation on a voluntary basis.

2. Under normal circumstances, when the employee terminates the labor relationship with the unit, the unit needs to pay wages.

According to the "Provisional Regulations on Wage Payment"

Article 9 If the labor contract is dissolved or terminated by both parties in labor relations according to law, the employing unit shall pay the employee's salary in one lump sum when dissolving or terminating the labor contract.

3. If a temporary worker signs a labor contract with the unit, the unit shall pay wages at least once a month within the term of the labor contract.

According to the "Provisional Regulations on Wage Payment"

Article 7 Wages must be paid on the date agreed between the employer and the employee. In case of holidays or rest days, wages should be paid in advance on the nearest working day. Wages are paid at least once a month, and wages can be paid by the week, day and hour if the wage system is implemented.

How to deal with temporary wages?