Retail

Sales Floor Staff Monthly Payroll (Gross)

Recording the gross wage expense for all floor staff — sales associates, cashiers, supervisors.

Account NameTypeDebit ($)Credit ($)
Wages Expense (Store Staff)Expense (+)18,000.00-
Wages PayableLiability (+)-18,000.00

💡 Accountant's Note

Gross payroll is recognized as an expense in the month earned. The net amount is paid after deducting SSC employee share and any income tax withholding.

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