There are two ways on how to record commission pay.
The first one is to include it on the employee's regular paycheck. Taxes calculated will be based according to the normal federal and state withholding.
Another one is to create a separate commission paycheck. If the employee receive is outside the regular paycheck, then it becomes a supplemental wage. It will taxed at a rate of 22% and subject to FICA. Please see section 7. Supplemental Wages in Publication 15 2019 for more example on how taxes are calculated.
With that being said, QuickBooks automatically calculates the taxes for you. For now, you'll need to set up a payroll item for commissions. Here's how:
If you have any questions, please let us know.