Included in management fees and other cost and expense subjects. The employment of temporary workers in enterprises is the same as that of regular workers, only the difference in the length of employment relationship. Debit: cost and expense subjects such as management expenses, and credit: wages payable. When paying: debit: wages payable, and credit: cash. Withholding and paying personal income tax: If the temporary wages still have a balance after deducting the allowable expenses of 2000 yuan, the personal income tax shall be withheld.