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There are a few steps to do to pay those deferred payroll taxes in QuickBooks Online (QBO). Let's begin by checking how much taxes you've deferred.
After that, you need to collect the deferred amount back from the employee. Here's how:
Once done, you may now proceed with paying the amount to the IRS and creating a W-2c for the employees. Refer to this article and proceed to steps 3 and 4 for further guidance: Collect back and pay the Employee Social Security Deferral in QuickBooks.
Reach out to me in the comment section below if you have any additional questions or concerns. I'll be more than happy to help. Have a great day!