The accounts are as follows:

1. The debit account is employee salary payable, and the credit account is bank deposits or cash. The loans and debits for employee salaries payable are offset by each other. Subsidies are first distributed to employees. Cash or bank deposits are reduced, and employee salaries payable are increased. After that, employees take the subsidies and submit them to the tax authorities, and the tax authorities return tax deduction certificates, and employee salaries payable are reduced. Generally, The accounting method is completed in this way.

Public welfare positions refer to a series of service positions developed by the government or social forces to meet the public interest needs of communities and residents. They are non-profit, low-income and temporary.