In your example, $1,000 would be Wages/Earnings Expense (Form 1120S Line 8) and $130 would be Retirement Plan Contributions (1120S Line 17). Total expense to employer = $1,130.
Employee was paid $1,000, of which $200 went to IRA and $50 to health insurance. Net pay to employee before taxes = $750.
On your accounting records, the payroll deductions that are not employer expenses would be on the balance sheet as liabilities until paid.
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