1. Labor remuneration is not a loan relationship, so it is not applicable to IOU settlement, and should be paid in currency.

2. If the IOU is available, be sure to indicate when, how many months, and the total amount of the "salary" owed to person X, with the official seal of the employer, the seal (or signature) of the boss, and the name of the handler. That's all. If you have this evidence of unpaid wages, you can apply for a payment order. If not, the court can enforce it.