I do manual payroll and need to know should i enter the transactions as a journal entry or is it best to add the employee as a vendor and record it that way?

I have read that article and it is not specific enough. I am taking over for another person who set up the charter of accounts. I believe there may have been a mistake made in how the accounts for payroll are set up for manual entry. 

I need to know how the accounts for Gross Wages and Company source contributions are to be set up. I also need to know if the Liabilities account is a sum of the tax, cpp and ei or if we are also supposed to include the company contributions as well. The journal entries do not balance and are always out by the contribution. Hence why I believe there was a mistake made in the way the accounts were set up. 

thank you for any insights.