How to make wage accounting entries in service industry?

Cumulative time:

Borrowing labor cost-salary

Payable loan title salary

Question:

Borrow wages payable to employees,

Lend money to banks or cash.

Provisional regulations on wage payment

Article 5 Wages shall be paid in legal tender. Payment shall not be made in kind or negotiable securities instead of money.

Article 6 The employing unit shall pay wages to the workers themselves. If a laborer is unable to receive wages for some reason, his relatives or others may entrust him to receive them.

The employer may entrust the bank to pay wages.

The employer must record in writing the amount and time of employees' salary collection, the name and signature of the recipient, and keep it for more than two years for future reference. When paying wages, the employer shall provide the laborer with a list of his personal wages.

Seventh wages must be paid on the date agreed by the employer and the employee. In case of holidays or rest days, payment should be made in advance on the nearest working day. Wages are paid at least once a month. If the weekly, daily and hourly wage system is implemented, wages can be paid by the week, day and hour.

Article 8 The employing unit shall pay wages to laborers who have completed one-time temporary labor or specific work agreed in relevant agreements and contracts.