Wages control account

I'm new to Quickbooks so please be kind! I am a book keeper to trade but I'm struggling with QB when a payment is made to an employee on the bank transactions I have been selecting Wages Control Account at the end of the month I would gross up my wages and allocate to the correct nominal codes. On QB I see that the wages control is a credit balance I don't understand this should be a debit balance - credit bank debit wages control for me then take it from here gross it up and allocate the correct payroll categories.