Payroll expenses - Accounts 64 - French GAAP - Accounting Principles Standards 2024

- MAIN PAGE
- SUMMARY OF ACCOUNTS
- CHART OF ACCOUNTS
- ACCOUNTS
  - I. Classification of accounts
  - II. Functioning of accounts
    - Class 1. Equity and liabilities
    - Class 2. Fixed assets
    - Class 3. Inventory and work in progress
    - Class 4. Accounts receivable and payable
    - Class 5. Cash and financial instruments
    - Class 6. Expenses
      - 60. Purchases (except account 603)
      - 603. Changes in inventory (supplies and goods for resale)
      - 61/62. Other external expenses
      - 63. Taxes, duties and similar payments
      - 64. Payroll expenses
      - 65. Other operating expenses
      - 66. Financial expenses
      - 67. Exceptional expenses
      - 68. Depreciation, amortization, impairment and provisions
      - 69. Employee profit-sharing - Income taxes and similar taxes
    - Class 7. Revenues
    - Class 8. Special
      accounts
- FINANCIAL STATEMENTS
- ACCOUNTING TERMS

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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