Payroll taxes

Payroll taxes are taxes paid by employers so that the government can provide services to employees.

OASDI tax of 6.2% levied on both the employee and the employer provides social security for employees. HI taxes of 1.45% on both the employer and employee provide Medicare for employees. FUTA tax on the employers provides administrative unemployment services and information. SUTA tax on the employers and sometimes on the employees provides the funds for unemployment checks for those who are laid off.

https://accounting.uworld.com/cpa-review/lc/accounting-dictionary/term/payroll-taxes/