From the point of view of accounting records of labor costs of enterprises, we classify them into two groups: production and service companies. Labor costs include employee benefits (including salaries in cash and in kind, employers' social security contributions), vocational training costs and other expenses (such as employment costs, workwear costs and labor taxes considered labor costs less any amount of subsidy received) . Gross earnings include cash payable directly by the employer, before deducting taxes and social security contributions paid and retained by employers. Net earnings are derived from gross earnings and are part of the compensation that employees can actually keep spending or saving. Compared to gross income, net salary does not include social security contributions and taxes, but includes family allowances. Labor costs are an important aspect of the overall operating costs of all businesses. The calculation of labor costs, ie the calculation of wages, is related to the contractual relationship between workers and enterprises, and the difference between the costs of the employer and the amount received by the worker as his net salary depends on the legislation of each state. The measurement and method of recording labor costs depends, on the one hand, on the statutory obligations of the enterprise in relation to financial reporting, and on the other hand, on the internal needs of the enterprise in relation to cost reporting.