You have the employee's wages to deduct (which includes the employee's FICA taxes that were withheld) + the employer's FICA taxes that were paid + fed unemployment + state unemployment. You don't get to deduct the employee FICA taxes as well since they were already part of the total wages paid. Depending on your bookkeeping system and/or the timing of the payments to the fed/state they may not line up with your balance sheet or P&L.
