Go to the Lists menu and click Payroll Item List.
Select the payroll item from the list.
Click Payroll Item at the bottom of the list and click New.
Click Next until you see the screen containing the name of the liability
account for this item.
Click the drop-down list in the Liability account field to
verify the type of account selected.
If the account is not a liability account, change the account to a liability
If the account is any other type, QuickBooks does not show the amount in the
Pay Liabilities window.
Click Next until you can click Finish.
QuickBooks updates existing data with the new account.