What is the salary entry and what is the salary actually paid to the employee account?

When the salary payable is 2,500 yuan, 25 yuan should be paid, and the actual payment is 2,475 yuan.

Debit: The salary payable to employees is 2500.

Credit: Taxes payable 25

Bank deposit 2475

Debit: management fee 2500.

Loan: The salary payable to employees is 2,500 yuan.

Employee A's personal income tax should be withheld and remitted when the company pays wages, so it is enough for the bank to deposit 2475 when paying wages. Personal income tax in 25 yuan is withheld and remitted by you.