What is a default linked account?
A default linked account is a linked account that is entered automatically. The Payroll Linked Accounts window contains fields for three "default" accounts -- Default Employer Expense, Default Wages Expense and Default Withholding Payable.
The accounts you enter here will be automatically entered as links for your payroll categories. If you wish, you can override the default linked account(s) when you create a new payroll category (Default Employer Expense, Default Withholding Payable) or when you create a new employee card (Default Wages Expense.)