None of this QB advice is correct and I can't understand why a QB advisor cannot answer this question correctly.  You cannot enter a LIABILITY if you do not have a liability.  If you enter the employee payroll taxes (employee's portion of SS, MC, Fed Tax, State tax) as a liability, you'll forever show them as a liability because you're never going to "pay them back".  If your payroll company handles that process for you, as mine does, you have no liabilities.  They are all expenses.  You do not want these shown in an account for later that looks like you owe money to someone still when you don't.