Diría. Ojo que los «social security taxes» son otra cosa, no significan lo mismo que las cargas sociales en Argentina.
Con respecto a los otros términos, agregale *payable* como proponés: wages/salaries payable - payroll taxes payable.


https://www.investopedia.com/terms/p/payrolltax.asp
What is a Payroll Tax
A payroll tax is a tax that an employer withholds from an employee's salary and pays on behalf of his employees. The payroll tax is based on the wage or salary of the employee.
https://smallbusiness.chron.com/payroll-tax-expense-vs-payro...


https://www.investopedia.com/terms/s/social-security-tax.asp
What Is the Social Security Tax?
Social Security tax is the tax levied on both employers and employees to fund the Social Security program. Social Security tax is collected in the form of a payroll tax mandated by the Federal Insurance Contributions Act (FICA) or a self-employment tax mandated by the Self-Employed Contributions Act (SECA). The Social Security tax pays for the retirement, disability, and survivorship benefits that millions of Americans receive each year under the Old-Age, Survivors, and Disability Insurance (OASDI) Program—the official name for Social Security in the U.S.

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Note added at 25 mins (2019-05-31 12:26:46 GMT)
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https://www.accountingcoach.com/blog/what-are-wages-payable
Definition of Wages Payable
Wages payable refers to the wages that a company's employees have earned, but have not yet been paid. Under the accrual method of accounting, this amount is likely recorded with an adjusting entry at the end of the accounting period so that the company's balance sheet will include the amount as a current liability. (The adjusting entry typically debits Wages Expense and credits Wages Payable.)

Y esto es del enlace que me quedó colgado en el medio:
https://smallbusiness.chron.com/payroll-tax-expense-vs-payro...
Payroll Tax Payable
Taxes must be recognized in the period in which they were incurred if your business uses accrual-based accounting. Payroll tax payments are issued to the Internal Revenue Service quarterly with your quarterly tax filing forms. The "Payroll Tax Payable" ledger account offers a holding account to recognize that the expenses are a liability on your books, a payment you are contractually obligated to make. Both employer and employee tax contributions post to the payable accounts.