If the wages of the dispatched employees are paid directly, it shall be accounted in the employee compensation account; If it is not paid directly, it shall not be accounted for in the salary payable to employees.

Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Pre-tax Deduction of Wages, Salaries and Employee Welfare Expenses (State Taxation Administration of The People's Republic of China Announcement No.34, 20 15), the expenses paid directly to the labor dispatch company according to the agreement (contract) shall be regarded as labor expenses; The expenses paid directly to employees should be regarded as wages and salaries and employee welfare expenses. Among them, the expenses belonging to wages and salaries are allowed to be included in the total wage and salary base of the enterprise as the basis for calculating and deducting other related expenses.