What type of expenses include wages and salaries paid to employees?

The correct answer identifies payroll expenses, which specifically relate to the costs associated with compensating employees for their work. This category typically includes wages, salaries, bonuses, and any other form of remuneration that a business pays to its staff. It is distinct from other types of expenses because it directly pertains to costs incurred for labor.

Operating expenses encompass a broader category that includes various costs necessary for running a business that are not directly tied to the production of goods or services. While payroll expenses are part of operating expenses, they specifically represent employee compensation.

General expenses refer to indirect costs that do not fit neatly into specific categories, such as administrative costs, but do not singularly highlight employee wages.

Fixed costs are expenses that do not change with the level of production or sales, such as rent or insurance. Payroll expenses can be fixed or variable depending on the employment structure, but they are primarily classified under payroll expenses for clarity and specificity regarding employee compensation.