employee liability to the company

We are a local union with a Board of Officers which include several retirees. Those retirees work for the local union and pay their local union dues out of their paycheck. This goes into the liabilities account. My question is how do I clear that liability? The payment would be to the Local. Does it require a check to be written out of the liability section? Or a Journal entry? And if that, what account is the money taken from.

This is among my last major fixes I inherited, and appreciate any help.