The wages for the thirteenth month are accounted for in the same way as normal wages and included in the employee salary payable account. The accounting entries are: Debit: employee salary payable Loan: employee salary payable in bank deposits/cash on hand is the various amounts payable to employees by the enterprise in accordance with relevant regulations

This subject should be based on "wages, bonuses, allowances, subsidies", "employee benefits", "social insurance premiums", "housing provident fund", "trade union funds", "employee education funds", "compensation for termination of employee labor relations"

”, “non-monetary benefits”, “other expenses related to obtaining services provided by employees” and other employee remuneration items payable shall be calculated in detail.

Employee salary payable account: 1. Account nature: liability account, 2. Account purpose: used to calculate the salary paid to employees by the enterprise in accordance with relevant regulations.

The employee incentives and welfare funds withdrawn from net profits by enterprises in accordance with regulations are also accounted for in this account.

3. Account structure: A credit note increases to register the various salaries payable to employees in the current period; a debit note decreases to register the various salaries actually paid.

The ending balance is generally on the credit side and represents various remunerations that have not yet been paid to employees.

4. Detailed accounts: "Salaries", "Employee Welfare", "Social Insurance Funds", "Housing Provident Fund", "Trade Union Funds", "Employee Education Funds", etc. should be set up for accounting.