What two payroll taxes are the responsibility of the employer?

A) Employer share of FICA and Employer share of unemployment taxes
B) Employer share of FICA and Employee share of FICA
C) Employer share of FUTA and Employee share unemployment taxes
D) Employer share of FICA and Employee income taxes

FICA

The Federal Insurance Contributions Act, which is a U.S. law that requires a payroll deduction for Social Security and Medicare.

FUTA

Stands for the Federal Unemployment Tax Act, a United States federal law that imposes a payroll tax on businesses to fund state workforce agencies.

Unemployment Taxes

Taxes paid by employers on the wages of their employees, which fund unemployment compensation programs.