If you look at the 941-X Part 2. 

If box b is checked , "The adjustments of social security tax and Medicare tax are for the employer's share only. I couldn't find the affected employees or each affected employee didn't give me a written statement the he or she hasn't claimed (or the claim was rejected) and won't claim a refund or credit for the over collection" , 

I would put the Employer's share of the credit as a reduction of employer paid payroll taxes,

If box c is checked, "The adjustment is for federal income tax, social security tax, Medicare tax or Additional Medicare Tax that I didn't withhold from employee wages."

I am not sure where to report that portion... that would probably be the other credits.