It depends on how it was returned and why. Was it an overpayment? Was the account overdrafted? If it was returned b/c you didn't owe and QB thinks you did, you need to do a liability adjustment (see below). If it was returned due to bank error or overdraft, try re-sending when the problem is corrected.
On the Employees top menu, choose Payroll Taxes and Liabilities > Adjust Payroll Liabilities.
Make sure the dates at the top are correct (period affected) and make any adjustments needed.
It will depend on the nature of why the payment was returned whether you choose to have the adjustment affect the liability account or not.