Thank you for joining this thread, deannaldh.

In QuickBooks Online, you can have the Payroll Expenses as the parent account. Then, make the Wages and Taxes subaccounts.

To keep track of your payroll expenses, here's a link on what account to use: Learn how to create journal entries for paychecks you create outside of QuickBooks. It'll tell you what expense and liability account you need to use.

If you aren't sure about this, it's best to consult with your accountant. Doing this will ensure your books have accurate records. 

If you don't have an accountant, you can look for a certified QuickBooks Pro-Advisor. Please use this link as a guide: Find a ProAdvisor.

Stay in touch with me by commenting below if you have other concerns aside from your payroll expenses. Just leave a comment below and I'll get back to you.