QB Issue Resolution:

Any payment of vat would be to Vat suspense after filing vat, the amount you have to pay is posted from vat control into vat suspense, so when you make a payment vat suspense is cleared.

If filed using the system this would not have happened so its odd that you have these posted to NI expense?

Resolution for Issue 'two expenses are showing as Employers NI contributions when they are HMRC VAT payments – it wont let me edit them' available: Yes (Solved).
Source: Intuit Community forum.

two expenses are showing as Employers NI contributions when they are HMRC VAT payments – it wont let me edit them: 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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