Recognition. According to the information on the Internet of Law School, enterprises can choose to pay their salaries in cash or company accounts. In practice, employees' wages are sometimes paid by the shareholders or legal person accounts of enterprises. Generally, in this case, it is treated as a loan included in other payables, or the account is treated as a cash account of the company. Therefore, the legal person account can also be used to pay wages, but it needs to be declared truthfully.