The journal entry in the payroll cycle to record employer's payroll tax expense will include a debit to Employee Income Taxes Payable.

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The journal entry to record employer's payroll tax expense will typically include a debit to Payroll Tax Expense and a credit to various tax liability accounts such as FICA taxes payable, Medicare taxes payable, and Federal Unemployment Tax (FUTA) payable. There is no debit to Employee Income Taxes Payable as this account represents the amount of federal and state income taxes withheld from employees' paychecks and is not affected by the employer's payroll tax expense.

The Journal Entry in the Payroll Cycle to Record Employer's