Expert: Vanessa D. Powell, CPA - 12/20/2009

Question
employee made loan from her 401K and paying back certain amount in each pay period, we are doing payroll through ADP. So ADP deduct this payback amount from her salary(in each payroll) and company pay this loan amount to 401K provider, how can I make this JE?

company pay employee's mobile regular expenses, but not for extra service, one employee added extra service on her mobile, and asked company to deduct this amount from her salary. So ADP deduct this mobile extra service from her salary, how can I make this JE?

I am sorry to bother you on these questios. Thank you for your help.  

Answer
For the first situation, the entry would be the same as any other payroll withholding.  For the purposes of the journal entry, it would go in with all the other "401k payable" or whatever the account is on your books.  Just make sure that if you calculate any match, you remove that amount for those purposes.

For the second situation, the entry would be as if, ever pay period, the company were loaning her money.  So the entry would be something like this:
dr cell phone expense (or whatever account you use for the "regular" service)
dr employee receivable
cr cash

Then, when she pays through her pay withholding, you'd cancel the receivable:
dr cash
cr employee receivable.

Hope that helps!
Happy holidays.
Vanessa