A bonus was made payable in December 2018.  I know that the bonus amount and the employees share of taxes are a liability on the balance sheet.  And the bonus can be written off in 2018.  However for the employers share of taxes that are due, is that a liability on the balance sheet?  They aren't written off until they are paid (2019), but I am not sure if I should put as a liability on the balance sheet.  Thanks.