请教猪啊猪 and other accounting professionals, Thanks in advance.

How to process the $$$ for health insurance incentive? Say, some employees are eligible for company health insurance plan. But they elect not to participate since they are under their spouse’s coverage. So they can get $$$ for incentive. Obliviously, they do not want to pay the tax. Can we just cut a net check through accounts payable or we have to process it through payroll? Thanks for your time.