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ACCOUNTS
II. Functioning of accounts
Class 6. Expenses

64. Payroll expenses

 

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 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.

 

 
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