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This is an entry that uses a pass through account (usually a liability accrual account) for payroll.
Let's say, on an over-simplified method, your wages are 10,000 and taxes are 2,500. You would create a GL transaction that looks like the following:
DR Wages 10,000
DR Taxes 2,500
CR Payroll pass-through 12,500
When the payroll amounts are taken out of your bank, you create a bank transaction entry to decrease the cash account, and allow GP to post the cash portion of payroll to the banking sub-ledger (this allows you to see it in the bank rec module).
The cash entry would look like this:
DR Payroll pass-through 12,500
CR Cash 12,500