In the Chart of Accounts list, there are two default (systems) account that used for payroll. They are Payroll Liabilities account (Other Current Liability type of account) and Payroll Expenses account (Expense type of account).
Payroll Expenses account will be used for tracking of all Payroll related expenses incurred by the company. Usually, I prefer to add additional subaccounts under this Payroll Expenses account. The subaccounts added are Basic Salary Expenses, Bonus Expenses, Transport Allowance Expenses, CPF Employer Contribution Expenses and SDL Expenses account.
Payroll Liabilities account will be used to withhold any payroll liability that payable in the following month such as CPF Payable. The subaccount that I will be added is CPF Payable account.