Can I make Payroll expense accounts a sub-account of Cost of Goods sold?

Hi karen204,

Thanks for reaching out to Community.  Welcome!  QuickBooks Online Payroll is a superb module for paying your staff on time.  Grouping the default accounts for payroll with your cost of goods sold isn't something we recommend due to the nature of the accounts.  I'd be happy to provide more insight here!

In order to create a sub-account, the parent account must have the same name.  Therefore, adding payroll expenses to the COGS account could potentially cause a discrepancy in other aspects of your books.  More importantly, it may affect your payroll remittances.  To learn more about the chart of accounts, follow this link.  

If you have any other questions, please reach back out.  We'd be glad to assist!