How do I categorize intuit payroll fees when reviewing bank statement

You can categorize this transaction in the For Review tab, @steve149.

When a transaction reaches or gets posted to your QuickBooks Online (QBO) account, you can categorize it from there.

Check the following steps:

1. Go to your Banking menu from the left tab.
2. Select the For Review tab to view all the transactions coming from the bank.
3. Click this transaction to edit it.
4. Select the right category from the Category drop-down.
5. Once you're adding all the necessary information, click on the Add button. 

Here's more information on how to assign and categorize downloaded bank transactions: Assign, categorize, edit, and add your downloaded banking transactions. 

Also, here's more information on how to group your products and services: Group your products and services into different categories. 

Stay in touch if you still have questions with your transactions. I'm always here to assist. Have a wonderful day!