I want to suggest an option on the Employee creation page that let you select Employee as Direct Labour or Indirect Labour. Payment or accrued Salaries/wages/reumunertion to a direct Labour will appear in Direct Labour Expense account and Salaries or remuneration to an indirect labour will appear in Indirect labour expense account, I believe this will take our beloved Manager to another level in reporting of financial performance.
Under the Multi-Step income Statement users will add Direct labour to Direct expenses and Indirect labour to Operating expenses.