[barby08]

The entry to record accrual of employer's payroll taxes would include?

[Just Looking]

The typical entry to record wages payable is:

Dr Wages Expense
Cr FICA Tax Payable
Cr Federal Inc Tax Withholdings Payable
Cr State Inc Tax Withholdings Payable
Cr Federal Unemployment Payable
Cr State Unemployment Payable
Cr Wages Payable


Of those the employer expenses are part of the FICA (with the other part being an employee withholding - FICA can also be broken down in Medicare and Social Security) and the unemployment taxes. The tax withholdings are deductions from the employees' checks. I'm not sure what you are doing here, but these are the taxes involved.

Also be aware that when accruing wages other things can be involved, such as 401(k) Payable, Health Ins. Expense, United Way Payable (or similar), Garnishment Payable, Union Expenses or Deductions.