Use the Payroll Cost Account screen to set up payroll cost accounts.

To open the Payroll Cost Account screen, click Employees > Setup > General > Payroll Cost Account in the All Tasks pane.

For any payroll cost account used to post labor costs, you must associate general ledger accounts for taxes, insurance classification, fringe benefits, and more. While you don't need to make these associations for a payroll cost account used to post non-labor cost (that is, an expense account), you must associate a general ledger account to accrue the offset expenses when you are using the date worked as the effective payroll posting date.