My company is a LLC taxed as an S-Corp.  I have just established a SEP IRA.  I am the only owner and have my wife on payroll as an employee.  

The company will be makeing all of the contributions to the SEP.  I have been reading through some Q&A but can't identify what sort of expense account to set up to record these SEP contributions.  I have seen some say "Employee Benefits Expense" account but there is no such option in QBO chart of accounts.

What is the appropriate expense account to set up and record these SEP contributions to?