Maybe "payroll math" is helpful:

Gross Payroll = gross wages + employer taxes

But Banking =

Takehome pay + employer taxes + employee taxes + any deductions from the employee (Child support, Health, etc)

That's why All of the employer tax is expense and reported, but the Employee taxes, withholding, garnishment, etc, that is deducted from the Gross Wages is not also Employer expense. The employer already has it as part of Gross Wages. They just didn't give all of those wages to the employee. They held back the tax parts and sent it in for the employee.