Salary can not drink. A paycheck can't be drunk only used.

Expanded:

There are similar brain teasers:

What kind of road can't be walked on? --Circuits, thoughts

What kind of house can't be lived in? --Hive

What kind of fruit can't be eaten? --Congo, evil fruit

What kind of car cannot be ridden? --Windmill, Watermill

What kind of firewood cannot be burned? --Talent

What kind of people can't date? --Children (who don't date)

What kind of strong man can't be? --The robber

What kind of airplane can't be flown? --Paper airplanes

References: