The taxes you withhold from your employees must be turned over to the government, and, as an employer, you have a responsibility to pay additional payroll taxes such as the employer's share of Social Security, Medicare, and unemployment taxes. Although these amounts are owed to the government when you issue paychecks, the amounts might not be due immediately. When your company owes payroll taxes, you have to create payroll tax liability accounts to record the taxes that are due. If you use QuickBooks to calculate your payroll, the liabilities are recorded automatically. If you use an outside payroll service, you need to record your payroll and payroll tax accruals yourself, as shown in this example.