If it's wages for W-2 employees,it should already be included in the section for reporting employee wages. So you would not enter it a 2nd time anywhere else on the return as that would be double dipping.
If wages for subcontractors to whom you did "NOT" issue a 1099-MISC, then you can include it as cost of labor in the COGS section.
If you issued a 1099-MISC, then you were already asked earlier in the program for 1099-MISC wages paid and you entered an amount, , then you do not include that amount a 2nd time anywhere else on the return.
