Salaries and wages payable are classified as current liabilities.
Explanation: Salaries and wages payable represent the amounts owed by a company to its employees for work performed but not yet paid. Since these amounts are typically due within a short period, usually within one year, they are classified as current liabilities on the balance sheet. Current liabilities are obligations that a company expects to settle within its normal operating cycle or within one year, whichever is longer.