1, "salary, bonus, allowance and subsidy";

2. "Employee benefits": such as holiday expenses and cooling expenses;

3. "Social insurance premium". Accounting of social insurance premiums such as medical insurance premium, endowment insurance premium, unemployment insurance premium, work injury insurance premium and maternity insurance premium;

4 "housing provident fund": accounting for housing provident fund;

5. "Trade union funds": accounting for trade union funds;

6. "Employee education funds": refers to a certain proportion of the total wages of enterprises used for employee education, which is the expenses paid by enterprises for employees to learn advanced technology and improve their cultural level;

7. "Compensation for termination of employee's labor relations": such as dismissal benefits.

8. "Non-monetary welfare": This means that an enterprise distributes its own products or purchased goods to employees as welfare, provides its own assets or leased assets to employees free of charge, provides medical care services to employees free of charge, or provides employees with goods or services subsidized by enterprises.

9. "Other expenses related to obtaining services provided by employees".

Extended data:

Salary payable to employees refers to all kinds of wages payable to employees by enterprises in accordance with relevant regulations.

An enterprise shall calculate the extraction, settlement and use of the payable employee salaries through the subject of "payable employee salaries". The credit of this course registers the amount of employee compensation that has been allocated and included in the relevant cost items, and the debit registers the actual amount of employee compensation, including the deducted amount; The credit balance at the end of this course reflects the unpaid salary payable by the enterprise.

References:

Dealing with employees-Baidu Encyclopedia