Penalty charged to employee

Debit to employee at the time of payment of such penalty and adjust from his salary as per plan.

Company  paid  penalty  , have  you received  receipt  of  penalty   in the name  and  address of  the  company  ?.  please Clarify .  

It was an added expense which the company had to pay to complete the transaction . It was decided to charge it to the employee by deducting his salary. Can we make an entry in the books showing it as though the employee made the payment.

When expenses incurred

Particular Expenses  A/C Dr

To Cash/Bank 

When debit Penalty to Employee

Salaries & Wages A/C Dr

To Particular Expense 

To Salaries & Wages Payable 

Note : Deducting salary from employee against expenses incurred so expenses has to be credited, which is not actually expenses to company