QB Issue Resolution:

It may not have a special account. If desired, you can edit the matching item and change the expense account to a new one.

Resolution for Issue 'Where is the 401k employer matching in the chart of accounts?' available: Yes (Solved).
Source: Intuit Community forum.

Where is the 401k employer matching in the chart of accounts?: 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.

Support for Chart of Accounts
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Error Recovery for Chart of Accounts [Canada]
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