There is no definitive answer to this question as the correct expense category for payroll will depend on the specific business and its accounting practices. However, some possible expense categories for payroll could include:
Wages and Salaries
This is the most common expense category for payroll, and will include all payments made to employees for their work, including regular wages, overtime, bonuses, and commissions.
This category includes all costs associated with employee benefits, such as health insurance, retirement plans, and paid time off.
This category includes all taxes that are withheld from employee paychecks, such as federal and state income taxes, Social Security, and Medicare.
This category can include any other costs associated with payroll, such as third-party payroll processing fees.
The correct expense category for payroll will vary depending on the business, so it is important to consult with an accountant or financial advisor to ensure that all expenses are properly categorized.