Paying your employees > Payroll liabilities
A payroll liability is an amount withheld from an employee’s pay that must be paid to an appropriate authority or agency, for example, deductions, expenses, and state or federal taxes.
Your payroll liabilities are recorded when you process your payroll. When you need to pay these amounts, you can use the Pay Liabilities window.
) in the 
) next to each payroll category you want to exclude.
) next to the payroll liability amounts you want to include with this payment.
