@Heather M1009

Your own topic is elsewhere; here:

https://quickbooks.intuit.com/community/Other-questions/401-k-set-up-for-a-company-that-uses-an-outs...

You don't post Liability, unless the Employer is responsible for the Banking to pay out funds, later.

The employee share is from their Gross; that is already in the Gross. There is no further Expense for it. The employer share is no different than Employer share of taxes.

Please see your own topic.