The accounting entry of a receipt can take place in two ways:

From the Accounting-> Journal section

From the Purchasing section -> Purchase invoices -> New registration

In the first case, we directly record the cost in the balance sheet, the withholding tax and the outflow of money, moving the liquidity account used to pay the employee.

In the second case we record the cost in the balance sheet, the withholding tax and we will record the arising of the debt towards the collaborator as if it were the recording of a purchase invoice.