This is wrong because you are speaking on an accrual basis but you have to consider cash. The cash (salaries and taxes) is paid out in year 1 regardless of what year you try to book it in your p&l statements
i'm suggesting that as an early startup, in year 1 where this has the most impact (you aren't now bringing in previous years expense), your employees may be flexible enough that you pay out the cash 31 days delayed (example) instead of paying anything in December.
obviously if you pay salary in December, you paid in December and you have to book it that way.
