payroll deduction owed to employer

Hello,

I own and operate a small preschool program. I have 3 employees (teachers) that each have a child enrolled in my center. I have an agreement with these individuals to deduct a set amount from each pay check to cover the costs of their own children's tuition. 

I have a current liabilities balance with the amount of tuition that has been deducted. What do I do with this? Thank you in advance.