it will be 
Salaries  A/c Dr
         To Salaries outstanding A/c

when it is paid it will be 

salaries A/c Dr
         To Cash A/c

salary ..................dr
to salary out standing a/c.
(being salary due)

while payment.
salary outstanding a/c......dr
to bank a/c.
(being payment made clear.)

Salary ..................dr
to salary payable  a/c.
(being salary due)



while making the payment.

salary payable a/c......dr
To bank/Cash a/c.
(being payment made clear.)

Salary A/c  Dr.
   To Salary Outstanding A/c.

(Being Salary Due)

While Payment

Salary Outstanding A/c   Dr.
   To Bank/Cash A/c
(Being Payment Clear)

Salary a/c Dr.
  To Salary outstanding a/c

(being salary due)

while salary paid

Salary outstanding a/c

   To Cash/bank
(being salary paid)

Salaries      a/c   Dr  xxxx
          To Outstanding salaries   xxxx

(Being salaries payable or outstanding)

*** Salary is expense to business so as per Nominal account
all Expenses should be Debit

*** Outstanding means not yet paid so it is liability. So it 
should be credited

Salary A/c  Dr.
   To Salary Outstanding A/c.