I work for a company that has employees who owe child support payments. They take the payments out of the paychecks and mail the amounts to the child support agency. What is the name of the account I should use for these journal entries.

Right now they have it in the account titled Accounts Receivable.

I would use Cash because you are receiving cash from your employees by withholding part of their pay and a Payable account because you are liable to make the payments on the employees behalf.