Question

The cashier and the accountant ___ on leave today.

Answer 1

The cashier and the accountant are on leave today.

Answer 2

So the question given to us is as follows:

The cashier and the accountant _ on leave today.

We have to fill in the blanks.

There are two answers possible in this sentence.

As we are not been given with the options, we will answer it.

The first answer that can be applied here is "are".

Now imagine of a situation if this thing is being said after passage of some time.

In that case we can also answer, with "were". So "were" and "are" both are acceptable answers.