The question is about “general ledger”

You can get better answers if you use better terminology

The way things are done are based on whether the company is on an accrual accounting system or cash based.

In the real world, what you describe is not done on one employee at a time, but on a pile of them.

You do the math to get the precise sums of money.

The company has General Ledger Accounts that might combine some accounts like there might be one grand total for “Government Payroll Taxes paid by the company” because the details on the taxes, in case of an audit, are retained within the Payroll System.

Unless people are getting one paycheck a month, the payroll expense is generally booked as it happens, or a day or two later.

Cash in Bank money has gone out (a credit to that ASSET account) … a company might have several such accounts representing what is on deposit at different banks

Opposite entry went to Payroll usually in the form of a set of accounts labeled SALARIES AND WAGES (a LIABILITIES AND EXPENSES account) with different such accounts based on the type of worker (management, what department) since company probably wants to track cost of doing business by type or work being done.

Your description of the taxes seems incomplete.

For example, in the FICA taxes, there is a component that is deducted from what is paid to the employee, and there is a component that the employer pays.

So when we did the cash in bank withdrawal, that was not for what the employee was paid (gross) but what he was paid (net). In addition he was paid (gross) the various sums of money deducted due to various federal state local taxes, and any employee-paid benefits.

One side of those sums needs to go into an obligation to pay those various government agencies etc. and the other side to SALARIES total, since that was part of the gross. Then when a check is cut to pay those government agencies, the debt is relieved, and the cash in bank reduced.

There’s also the taxes the employer pays … those various taxes would go into the obligation to pay accounts, with opposite entries to the employer government tax expenses. Then when actually paid, reduce cash in bank and relieve those obligations.