发工资必须走公司账户吗
1、走公账发工资
这是一个正规的发工资方式，也是现在的绝对主流。入联凭证以银行转账先证入账即可。税前扣除根据可根据银行转联凭证及个税申报系统数值即可完成税前扣除的申报。不会产生多余的税务风险。
2、现金发放工资
现金发放工资必须有员工签字的工资单作为会计的入账凭证。这种方式下。现金的流动不能被税务系统检测到,税务上对此种发放模式
也很敏感，有些地区，对超过500元(零星变付线)现金工资，即使申报个税，仍不允许税前扣除。企业长期申报现金发放工资也会被税务部门要求给出说明，非必要原因，会被强制要求银行转账结算
3、私户发放工资
很多企业因公户不便或其他原因，而采用个人账户发放工资。这种形式发放工资,存在着税努和法律的双重风险。
税务上
没有工资发放凭证，个人账户发放工资在税务上不能作为工资发放凭证进行税前扣除。但申报个税时，若因个人账户发放工资没有全额申报，则会稽查。(新的金税系统能够检测到法人及职工的银行账户信息)
法律上
个人账户发放工资，容易被认定为公私财产混同。一旦被认定“混同”，法人、股东需要对企业债务承担无限连带责任，这对经营者来说，是一个巨大的风险。
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