The salary and wage accounting system was a system designed to handle the calculation of employee salaries and wages and their payments. Several problems often occur in the provision of salaries, one of which is abuse by certain parties, resulting in fraud that results in losses to the company. Based on the above thought, the authors were interested in reviewing the payroll and wage systems of employees at Limited Liability Companies (PT). The method used was a literature study that refers to some of the previous literature. The purpose of this literature study was to determine the payroll and wage accounting system in Limited Liability Companies (PT). Based on the results of a literature study using 8 articles, the implementation of the payroll accounting system and employee wages at a Limited Liability Company (PT) was good enough but it needs continuous improvement in the system because it needs updating from a manual system to a modern system to avoid fraud that occurs.