Accounting entries for recruiting workers

1, the expenses incurred by the enterprise in recruiting workers, and the accounting entries are:

Debit: management fee (charged to the corresponding account according to the department where the fee belongs)

Taxes payable-VAT payable (input tax)

Loans: bank deposits

2 enterprises to pay the wages of workers, accounting entries are:

Debit: management fee-employee's salary (included in the corresponding account according to the department where the fee belongs)

Loan: Payables-Payables.

Debit: Payables-Payables

Taxes payable-personal income tax payable

Loans: bank deposits

The expenses incurred by an enterprise in recruiting employees shall be accounted for by the subject of "management expenses" or included in relevant subjects according to the department to which the expenses belong. The wages paid by the recruited workers after providing services shall be accounted by the account of "Payables-Payables".