When charging an employee $2.00 a pay check for administrative cost for paying child support, what account would I set up for this 2.00 fee we will receive by deducting from there pay check?[PHP] Presently it is under accounting expense, and I know this is not an expense to our company.

This is going to depend on how you're handling this. It doesn't sound like a direct reimbursement -- presumably it's covering extra time to send checks in to the county, stamps for that, etc. The reimbursement itself isn't an expense -- you're getting money back. If there isn't too much of it, an over-simplied way is just charging it off to misc revenue. Unless it's material, trying to figure out exactly what this is covering and treating it like a reimbursement just seems, well, not worth it.

Or, are you actually paying $2 for something? i.e. are you paying this fee to the county and then taking it from the employees' check? In that case, it would be a receivable.