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Introductory Accounting by Lisa A. Bucki, Gail Perry, David H. Ringstrom

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CHAPTER12

Payroll Taxes

In This Chapter

  • Withholding federal, state, and local income taxes
  • Calculating Social Security and Medicare withholdings
  • Understanding federal and state unemployment taxes
  • Determining if your company is subject to a disability tax

Benjamin Franklin is widely attributed as saying the only two certainties in life are death and taxes. As you’ll see in this chapter, taxes are an absolute certainty of running any sort of business. Even if you don’t have any employees, it’s very likely that you’ll be subject to payroll taxes in some fashion.

In this chapter, you might be astounded to learn about the number of different payroll ...

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