You're close, I think.

Payroll Liabilities is usually used for money that is deducted from paychecks - that is a liability owed to agencies, usually for taxes. Accrued payroll expense isn't a tax liability.  So, often a new liability account is created, named something like Accrued Wages Payable.

Also, in addition to wages, there are company expenses for company paid taxes like SS, Medicare, FUTA, and often one or more state taxes. These can add up to ~15% of gross pay, which is probably material enough to record.