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The anatomical position is used .
Federal Unemployment Taxes
Taxes paid by employers to fund the federal government's oversight of the state unemployment insurance programs.
Payroll Tax Expense
Represents the taxes that employers are required to pay based on the wages and salaries of their employees; this includes taxes like Social Security and Medicare in the US.
State Unemployment Taxes
Taxes paid by employers to fund the state's unemployment insurance program, providing financial assistance to workers who have lost their jobs.
Employee Payroll Deductions
Amounts withheld from an employee's salary for taxes, insurance, and other mandatory or voluntary contributions.
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