Be carefull. A subcontractor's time, or his employee's time, is never entered as payroll in QuickBooks. They are not employees of your company. You are not paying their payroll taxes. You maybe be required to withhold tax from the money you pay to a subcontractor based on the W-9 and IRS rules.
You can set up items for invoicing your customers that you will name something like 'Subcontractor Hourly Rate 1.0x', 'Subcontractor Expense', or whatever names are applicable.
Create Sales Order - and as you recieve those timesheets, update it with the amount reported using those items you created. (Up to you if you enter one line per person per day, or combine them in anyway you see fit).
When the job is complete, use the Create PO funtion from the open Sales Order. Enter the Subcontrators hourly rate on the PO. Now when you receive his bill, it should match what was both reported and invoiced. Go back to the Sales Order and create the invoice from the Create Invoice button. Now the amount invoiced matches the amount on the PO you created. (It also closes the Sales Order when 100% of the line items and quantities match.)
I hope this helps.
