DEFINITION of 'Wage Expense'
In financial accounting, wage expense represents payments made to non-manufacturing employees, regardless of whether they are hourly or salaried. Depending on the presentation, this line item may also include payroll tax expenses and other benefits paid to employees. Wage expense is recorded as a line item in the expense portion of the income statement.

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What is recorded in the Wages and Salaries Expense account?

Accounts such as Wages and Salaries Expense, Wages Expense, and Salaries Expense are used to record the gross wages and salaries earned by employees during the accounting period. Gross wages and salaries means the amount before payroll taxes and other withholdings.
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* = payroll, salaries, emoluments, payment, wage(s), earnings, allowance, ...

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