Examlex
What is characterization?
Employer Payroll Taxes
Taxes that employers are required to pay on behalf of their employees, including social security and Medicare taxes.
Social Security Tax
A mandatory payroll tax collected to fund the Social Security program, providing retirement, disability, and survivors' benefits.
Medicare Tax
A federal tax that funds the Medicare program, which is withheld from an employee's paycheck and also matched by the employer.
FICA Tax
A federal tax in the United States that funds Social Security and Medicare, contributed by both employees and employers.
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