How do I manually enter employer payroll liabilities into Quickbooks online?

Hi @khaleds,
Thanks for letting me know how it goes.
Please undo the Journal Entry and a Check you've created.
How did you previously record the check for this payroll liabilities? Can you tell what account did you select when creating a check?

Hi @khaleds,
I appreciate you posting the details.
Let me take a look at this for a moment. I'll have to replicate it in my QuickBooks Online account to find where the error is. Than you so much for your patience.

It's my pleasure to help you. I'll let you know once I got the result.

Hi @khaleds,
Thank you so much for your patience.
Here's what I've got. I assume that you are responsible of paying the payroll tax liabilities. According to the article above, you will need to credit the payroll liabilities (employee taxes) and debit payroll expenses (employer taxes) when creating a Journal Entry. The Paychex processing admin fee isn't part of the employee liabilities but it's an employer expense. Please check this out:

Payroll Expenses: Gross Wages                                  (Debit)    10,859.58
Payroll Liabilities:   Employee Social Security              (Credit)                      835.20
Payroll Liabilities:   Employee Medicare                       (Credit)                      195.33
Payroll Liabilities:   Employee Fed Income Tax            (Credit)                   1,159.03
Payroll Liabilities:   Employee State Income Tax          (Credit)                      121.24
Payroll Expenses:  Employer Social Security              (Debit)         835.20
Payroll Expenses:  Employer Medicare                        (Debit)        195.33
Payroll Expenses:  Employer Fed Unemploy...             (Debit)          21.24
Payroll Expenses:  Employer State Unemploy..            (Debit)        120.38
Payroll Expenses:  Employer State Emp Train...           (Debit)           3.54
Payroll Expenses:  Paychex Processing Ad Fee          (Debit)        618.98
Checking (use to offset the Paychex fee)                      (Credit)                      618.98  
Expenses:  Delivery Fee                                                (Debit)          11.00                               
Checking (use to offset the Delivery fee)                       (Credit)                        11.00
Checking (used for processing paycheck net amount) (Credit)                    9,724.47  

As I have understood, the employee gross wage is 10,859.58. Let's deduct the employee taxes for a total of $2,310.80 ($835.20 (SS)+$195.33 (Medicare)+$1,159.03 (FIT)+$121.24 (SIT)) to the gross wage that is equal to the employee paycheck net amount $8,548.78.

In the last line item, QuickBooks Online automatically adds the paycheck net amount and employer taxes. Since the net amount is $8,548.78, it adds the employer taxes of $1,219.25 ($835.20 (SS)+ $195.33 (Medicare)+ $21.24 (FUTA)+ $120.38 (SUTA)+ $3.54 (State Emp. Training)) that is equal to $9,724.47.

Now there is $2,310.60 sitting in the Payroll Liability accounts (Employee SS, Employee Medicare, Employee SIT, Employee FIT) waiting to be paid. You will create a check for this liability and you will use the liability accounts that were used in the Journal Entry. This will zero out the liability or lower it to the current amount outstanding.
In your Balance Sheet report, it should show positive amounts for the employee tax liabilities. After you've created checks for these taxes, they will go away from that report.

Please let me know if you need further clarification.

Please check the attached screenshots above for your references.

Thanks for your prompt reply, @khaleds,
I don't think that the employer liabilities should be in your Balance Sheet report. Let's try to review the journal entry above.

The employer taxes (Medicare, SS, SUTA, FUTA, and Training) are categorized as Payroll Expense accounts. If the detail type of these taxes is Other Current Liabilities, you'll need to change it to Payroll Expense. Then, there's no need to write a check for these taxes. Once you update the accounts, the Journal Entry will also be updated.

Payroll Expenses:  Employer Social Security              (Debit)         835.20
Payroll Expenses:  Employer Medicare                        (Debit)        195.33
Payroll Expenses:  Employer Fed Unemploy...             (Debit)          21.24
Payroll Expenses:  Employer State Unemploy..            (Debit)        120.38
Payroll Expenses:  Employer State Emp Train...           (Debit)           3.54

Let me know how it goes.

Please see the attached screenshots above.
The checks (to the IRS and State agency) are for the employee's payroll withholding. Do not include the employer's taxes. Please try to edit the Check you've created and remove the employer taxes. Then, the negative amount for the employer liabilities in your Balance Sheet report will go away.

Please let me know the result. Thank you so much.

Yay! I'm so happy that I was able to help you, @khaleds. I hope that you'll have a happy weekend. Thank you for posting here in the Community.

Hi @khaleds,
Yes, they are. Employer taxes are company's expenses.

You are most welcome.