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Employees and payroll
Child Support is Never Employer Expense. It is diversion of takehome.
The Payroll Math is:
Gross Wages <== employer expense
Employer taxes <== employer expense
Everything else is deducted or withheld from Gross Wages
Example:
Gross Wages $1,000 Debit
Employer taxes $76.50 expenses (using only FICA for this example) Debit
Credit Payroll Liability for $76.50 for employer + the $76.50 for the employee FICA, + the employee income tax withholding amount, + child support deduction
Credit Bank for takehome
And later, the Check Expenses pay out the various Liabilities you held back. That is never expense, again.
And you don't use Liability if the PR service provider keeps all your funds up front = they impound the taxes up front.
Debit Gross Wages
Debit Employer tax share
Debit PR provider fee
Credit Banking for that total they kept