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Employees earn gross pay, but get paid net pay. Why do employers EXPENSE the gross pay calculation even though employees do not receive the gross

Employees "earn" gross pay, but get paid "net pay". Why do employers EXPENSE the gross pay calculation even though employees do not receive the gross pay in their paychecks? What is this expense called?

Also, what's the name of the other EXPENSE that employers book related to payroll?

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