Employer payroll taxes:

A) Are added expenses beyond that for the wages and salaries earned by employees.
B) Represent the federal taxes withheld from employees.
C) Represent the social security taxes withheld from employees.
D) Are paid by the employee.
E) Are payable for up to a maximum $117,000 of employee earnings.

Employer Payroll Taxes

Taxes that employers are required to pay on behalf of their employees, such as social security and Medicare taxes.

Federal Taxes

Taxes imposed by the federal government on income, sales, imports, and other activities.

Social Security Taxes

Compulsory payments made by employers and employees to fund the Social Security program, which provides retirement, disability, and survivorship benefits.