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An example of vertical transmission of infectious agents is
State Unemployment Tax
A tax imposed on employers by the state government to fund unemployment benefits for workers who have lost their jobs.
FICA Taxes Payable
Amounts due for Social Security and Medicare taxes, required to be withheld from employees' paychecks and matched by employers.
Payroll Tax Expense
Taxes that employers are required to pay based on the salary and wages paid to employees, including social security and Medicare taxes in the United States.
SUTA Payable
A liability account in the general ledger that records amounts owed to the state unemployment insurance program, to be paid by employers.
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