Shoot I messed up my question. So I will ask again.

Is the gross amount of payroll listed on the income statement? I am confused because that contains the employee withholding taxes and is paid by the employee and not the company. Please help.
Thanks.

1) Payroll is divided into two parts:-

a) The amounts( net of income tax deducted)
Paid to the employees.
b) The income tax deducted paid to the
Income Tax Authorities on behalf of the employees.