Some liabilities will disappear when you upgrade QuickBooks Desktop or the tax table. We can correct your payroll liabilities showing due by entering a prior payment in QuickBooks Desktop. The payroll liabilities account in your general ledger is a holding place for payments due in the near future but not yet issued. If the liability for workers compensation never shows up on the payroll liability window, then it's possible that you didn't set up a scheduled payment for this liability.