Community Champion

Employees and payroll

@tmr46062 from th eink I attached it would appear you report it on line 17 of 1120S. It is a straight up expense since it is not deducted from anything or added to gross taxable wage - thus it is not a payroll liability. You can post it per pay period as an Oher Current Liability, then pay against that however ofen you are requred to make contributions.