How do you journalize $198.40 fica, $19.54 federal unemployment taxes and $133.92 state unempployment taxes

Are you paying them or are they just a liability.

Debit FICA Expense for the amount
Debit Federal Unemployment Taxes Expense for the amount
Debit State Unemployment Taxes Expense for the amount
Credit Cash for the total amount(if being paid) or Taxes Payable(if being paid at a later time)