Record it as income to you since you are fully expensing your premium.
If you would rather record the spousal premium as an Other Current Liability then when you pay your company premium that portion will need to apply to the liability to reduce it to zero
Resolution for 'company premium issue: 'How do I record a check from an employee for benefits?' available: Yes.
The company premium 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 company premium issue yourself by looking for a resolution described in the article. If it is a complex company premium issue or you are unable to solve the issue, you may contact us by clicking here or by using other company premium support options.
For more information about resolving issues related to company premium in Quickbooks/QBO or to get support for the issue 'How do I record a check from an employee for benefits?', click the link below: