The accounting term used to describe the payroll taxes that are due to government authorities, but not yet paid, is accrued payroll taxes. Recording expenses when they are incurred, and revenues when they are generated, is known as the matching principle.
Typically, accrued payroll taxes include FICA, along with FUTA tax, which will be deducted from each employee's gross earnings. Accruing payroll taxes adjusts for the timing between the creation of the liability, and the payment of the tax.
Since accrued payroll taxes are usually payable within one fiscal period, they are recorded on the balance sheet as a current liability.