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Uncollected Medicare & Social Security Taxes

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Two employees have uncollected taxes on their W2s in box 12.  In both cases, the employees' pretax deductions left them with 0 net wages, but they both had a taxable benefit so the Medicare & SS taxes were recorded as uncollected.  

It appears that GP took the uncollected taxes on the next pay check for each employee, is this how it works?  The uncollected taxes were on the 941 for the appropriate quarter.  Should the uncollected taxes still appear on the W2 in box 12 even though they were collected?

I haven't seen this before and want to make sure it's correct before printing the W-2s.


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