Payroll taxes levied against employees become liabilities

A) the first of the following month
B) when the payroll is paid to employees
C) when data are entered in a payroll register
D) at the end of an accounting period

Payroll Taxes

Levies charged to either employers or employees, typically based on a percentage of the wages that employees receive from their employers.

Payroll Register

A detailed document that records all payroll activities for employees within a certain period, including their pay rates, hours worked, deductions, and net pay.