Wages Expense Debit or Credit

As Wages Expense is an Indirect Expense, so according to the Rules of Debit And Credit, it is debited when it incurs and when it is closed to the Income Statement, when we credit it. The Wages expenses have no balances as theses are Temporary Accounts that are closed by passing Closing Journal Entries at the end of accounting period.

Accrued Wages or Wages Payable are having Credit Balances and these are Current Liabilities as these are payable to workers for the work done by them in the current accounting period. When these are closed and transferred to Balance Sheet, then these are credited.