QB Issue Resolution:

It’s against the law to deduct premiums from any worker. That’s a cost of doing business.

Simply set up a payable and pay it when due.

Resolution for Issue 'How do I post entries for workers compensation premiums for a subcontractor?' available: Yes (Solved).
Source: Intuit Community forum.

How do I post entries for workers compensation premiums for a subcontractor?: this issue or error code is a known issue in Quickbooks Online (QBO) and/or Quickbooks. Support for this issue is available either by self-service or paid support options. Experts are available to resolve your Quickbooks issue to ensure minimal downtime and continue running your business. First try to resolve the issue yourself by looking for a resolution described below. If it is a complex issue or you are unable to solve the issue, you may contact us by clicking here or by using other support options.

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