There is no definitive answer to this question, as the correct expense category for human resources will depend on the specific business and its accounting system. However, some possible expense categories for human resources could include:
Wages and Salaries
This is the most common expense category for human resources, as it includes all the costs associated with paying employees. This could include salary, bonuses, commissions, and other forms of compensation.
This expense category includes all the costs associated with providing benefits to employees, such as health insurance, dental insurance, life insurance, and retirement plans.
Training and Development
This expense category includes the costs of any training or development programs that are offered to employees. This could include courses, seminars, conferences, and other professional development opportunities.
Recruitment and Hiring
This expense category includes the costs associated with recruiting and hiring new employees. This could include advertising, job fairs, background checks, and other pre-employment screening.
This expense category includes the costs associated with maintaining positive employee relations. This could include employee events, morale-boosting activities, and other programs designed to keep employees happy and engaged.
There are many other possible expense categories for human resources, depending on the specific needs of the business. Some other possible categories could include employee travel, relocation expenses, and workplace safety.