The employer should record payroll deductions asMultiple ChoiceEmployee receivablesWages payableCurrent liabilitiesPayroll taxes expenseEmployee payables

Step 1: Break Down the Problem

To address the question regarding how employers should record payroll deductions, we need to evaluate the options provided in terms of accounting principles and correct classifications.

Step 2: Relevant Concepts

1. Employee Receivables: This typically refers to amounts due from employees, which does not apply in this case.
2. Wages Payable: Represents the obligation to pay employees for work done but does not specifically relate to payroll deductions.
3. Current Liabilities: Classifies obligations that are to be settled within a year, which could include payroll taxes withheld from employee wages.
4. Payroll Taxes Expense: Refers to the employer's portion of payroll taxes and does not include the deductions taken from employee wages.
5. Employee Payables: Generally describes amounts owed to employees but not the deductions taken from their pay.

Step 3: Analysis and Detail

• Payroll deductions for taxes and benefits are liabilities for the employer until they are paid to the appropriate authorities or agencies.
• Examples of these deductions include state and federal taxes, social security contributions, and retirement savings plans.

Step 4: Verify and Summarize

Given these evaluations, the appropriate classification for payroll deductions made from employee wages is Current Liabilities. This is because these amounts are owed to third parties (like the government or benefit providers) and must be paid within a short time frame.

Final Answer

The employer should record payroll deductions as Current Liabilities.