PDBA code set up to be part of an employees taxable earnings, but not paid out to the employee as we

How  do you set up a DBA code to be part of an employees taxable earnings, but not paid out to the employee as well as set up a PDBA code that automatically grosses up the taxes so the employer pays for the taxes. The best I can reference it to is, were processing it like a gift card that has already been paid out to an employee (so the net is zero) and the company is paying for the taxes.