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The salary paid monthly by employers, but the wages are paid on a daily basis on behalf of the working time or volume.
Wages are Direct Expenses and Debited to Trading Account. Salaries are indirect expenses and Debited to P&L account. We pay wages on daily basis or weekly but we pay salaries on monthly basis.
The person receiving a salary is not paid a smaller amount for working fewer hours, nor is he paid more for working overtime. Someone who is paid wages receives a pay rate per hour, multiplied by the number of hours worked. This person is considered to be a "non-exempt" employee.
salary is paid a fixed amount in each pay period, with the total of these fixed payments over a full year
Wages are earned based on the total worked hour