Good day, 

Thank you for your inquiry. 

Generally, the following principles are applied when posting payroll journals:
• Earnings are debited to an expense account and credited to a salary control account,
• Deductions are debited to a salary control account and credited to liability accounts (such as PAYE, medical aid, etc),
• Company contributions are debited to an expense account and credited to liability accounts,
• Fringe benefits are debited and credited through the salary control account, unless the debit needs to be expensed (such as medical costs paid on behalf of the employee).

Good day, 

Thank you for your inquiry. 

Generally, the following principles are applied when posting payroll journals:
• Earnings are debited to an expense account and credited to a salary control account,
• Deductions are debited to a salary control account and credited to liability accounts (such as PAYE, medical aid, etc),
• Company contributions are debited to an expense account and credited to liability accounts,
• Fringe benefits are debited and credited through the salary control account, unless the debit needs to be expensed (such as medical costs paid on behalf of the employee).