Hello Sonnet-Accountants, 

Welcome to the Community page, 

So theses are the default accounts for Standard payroll 

• payroll expense:Wage
• payroll expense:Taxes
• payroll liabilities :HMRC
• payroll liability: Pension 

If you are wanting to change it to your own Wages and Salary Control, then you cant do that other then by editing the journals but if you do that you run the risk of the journals not populating at all. The only account that you can change is the net wages/bank account on the credit side of the journal and that can be done through the payroll settings in the main cog wheel>account and settings>payroll>journal mapping>net pay account.  if you want to be able to change the accounts it posts to then you can upgrade to advanced payroll.