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Chart of Accounts

How should these be grouped and under which header account?

Payroll Expenses  is the header account for the expense accounts listed in payroll preferences. Within Payroll Expenses there is also a Gross Wages header account. This is the header for Payroll Expenses other than Superannuation and Work Cover expenses and effectively seperates your direct and indirect payroll expenses.

Payroll Liabilities - is the header account for the Liability accounts listed in payroll preferences