Account 641 « Employee compensation » includes all employee compensation, including compensation paid to majority shareholder managers and directors.
Sole proprietorships may record in account 644 « Sole proprietor salary » the salary and social contributions of the sole proprietor and his family when no other compensation is paid for the work done. They shall indicate the method of calculation used to determine this salary and the amount of the accounting profit before deduction of the sole proprietor salary.
All reimbursements received directly as compensation for personnel expenses recorded in the subaccounts of account 64 « Personnel expenses » are credited to account 649 « Reimbursements of personnel expenses ». This rule does not apply to income related to seconded employees, which must be recorded in account 7084 « Secondment income »
