Hello, 

Please take note that although it's possible to delete a deduction from an employee, there isn't currently a way to remove a deduction item from Payroll altogether. However, there are alternative solutions that we can explore. Instead of deleting it, we can also edit and unassign. Here's how:

1. Go to Payroll, then select Employees.
2. Select Edit payroll items
3. Select Pay types or Deductions & contributions to see your list of payroll items.
4. Select the payroll item you want to change
5. From the employee you want to change, select Edit. Then select Unassign employee.

Moreover, if you really want to delete all items listed in your system, I suggest contacting payroll support to delete them. Here's how:

1. Sign in to your QuickBooks Online company.
2. Go to Help (?).
3. Select Contact Us.
4. Enter your concern, then select Let's talk.
5. Choose a way to connect with us:

• Start a chat with a support expert.
• Get a callback from the next available expert.
• Ask the community to get help from businesses like yours.

Additionally, if you need your payroll items to make changes, you can find step-by-step guidance in this helpful article: Manage your payroll items in QuickBooks Online Payroll.

If you need further assistance about deleting payroll items. The Community is always ready to help you. Take care!