Just the employer portion.

Farm Partnership: We use a payroll service to pay 3 employees plus myself and  my partner. Where do I show this base salary and then the payroll tax split on my return?

Salaries and payroll tax expense are entered as a farm expense on your 1065.  To do this, please follow these steps:

1. While in your return, click Federal Taxes > Farming.
2. If you've already entered information on your farm you will see a screen, Farming Net Profit/Loss Summary.  Click Edit 
3. On the screen, Your Farming Income and Expenses, click the Start/Update box next to Farm Expenses.
4. Enter the salaries in Labor hired.
5. Enter the employer's portion of payroll taxes under Taxes, licenses, and permits.