Payroll net wages less than reported on 941 and W2

[Dan5]

After W2 was issued I found out that S corporation in 3rd and 4th Quarter deducted $250 more for Federal Taxes for payroll checks than it reported on 941 and later W2. Therefore, employee received total of $500 less in net wages for two quarters. Other payroll federal and state deductions are fine. Employee is Ok with this.
What shall I doto reconcile this difference?

Dan.

[OldJack]

Options are:

1. Amend 941 and W2, or
2. Assuming employee owns the S-corp: debit the tax liability account $500 to zero and credit account "due to the employee". Then reimburse the employee with a regular vendor check.
3. If employee doesn't own the S-corp and you don't do the S-corp books: forget about it...its not your problem.