The amount you choose to pay the company directors or employees, including gross salary or bonuses.
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If you are running payroll through the system, monthly payroll journals will post to this category.

This category should not be used by companies filing their salary through the system. Payments to director's should be categorised against the payroll tile for the director or the employee. By categorising the payment to Salary & wages, this will duplicate the filing already made by the system.