Generally, enterprises implement internal rules and regulations, and there are two ways to deal with some deductions (fines) from employees: 1. The deductions (fines) will be used as rewards in the future (if there are fines in the system, there must be rewards): borrow: cash (or:

No money is collected from wages payable and will be deducted directly from wages) Credit: Other payables---Employee Reward and Punishment Fund When rewards are received in the future: Debit: Other payables---Employee Reward and Punishment Fund Loan: Cash 2. Deduction (or fine)

) will not be used as rewards in the future (the system only imposes penalties but not rewards): Debit: cash (or: wages payable) Credit: non-operating income (or: management expenses - wages) You can confirm it as non-operating income, or you can offset it against management

Expenses, deducting salary expenses will reduce the total taxable salary.