Here is payroll Math for any one paydate:

Gross wages + Employer taxes + Employer match = total Expense. There might be a processing fee, too, of course.

If there are any amounts the employer has to pay separately (child support, retirement) through banking that are not taken (impounded) by your Service provider, that's why a Liability account would be included, like this example:

Gross wages + Employer taxes + Employer match = total Expense. Then, any amount being held to pay later is Liability, reducing the banking for this paydate's total banking.

Example:

$1,000 gross wages + $200 employer taxes (pretend, for FICA, FUTA, etc) + the payroll processor fee of $10 = $1,210 for the Bank Check impounded by the payroll service. They will then pay taxes.

Or,

$1,000 gross wages + $200 employer taxes (pretend, for FICA, FUTA, etc) + the payroll processor fee of $10 minus $100 to Liability = $1,100 for the Bank Check impounded by the payroll service. Then, later, the Employer pays out the $100 from liability to the Retirement Broker. That = $1,200 total from banking, but one to the payroll service provider and one to the retirement broker, on separate dates.