Entering a Medicare expense

Hi,

I'm not sure if this is more appropriate as an "Expense" discussion topic, but I am trying to enter a monthly Medicare expense for an employee which the company will carry.  Would the expense be entered in the "Health Insurance" (Other Current Liability connected to Payroll), or just a monthly expense?  The only expense type I am seeing in the Chart of Accounts, for example, is "Insurance" or "Liability Insurance".  Thanks!