Generally, if the accrued salaries expense is calculated at the end of each period (whether at the end of year or monthly), you will clear it on the next payroll. For instance at 12/31/09 you would have booked something such as the following:
Salary Expense $500
Accrued Salaries Expense $500
On the next payroll, when you pay the salary expense of that associated period, you clear the accrual. Such as the following (assume the total payroll including the year-ending accrual is $2,000):
Salary Expense $1,000
Accrued Salary Expense $500
This is a simplified way off looking at payroll journal entries. Many companies run separate accounts for tax expense and accrued taxes, etc.....
Note: If you already have booked the next payroll. You will need to clear the accrued expense against payroll expenses since the payroll expenses account would be overstated.