Wage and salary expense allocate to specific employee's payroll

Hi There,

One of our employee has car allowance based on agreed rate of $0.66/km and less than 5000km, when I did the payroll for last 5 or 6 months, I put the car allowance together with staff reimbursement to him in a lum sum, and record the car allowance as travel expense. 

Now, our accountant suggest that I should have record car allowance in his payroll, it should be part of wage and salary expense. So I relocate the car allowance to wage and salary expense. However, it cannot be added to the specific employee's payroll but increasing the wage and salary expense account balance. How can I allocate that expense correctly? Also that car allowance has to be shown on PAYG summary at the end of financial year.