Changes

'''Payroll taxes''' are the [[state]] and [[federa]]l [[tax]]es that employers must withhold and/or to pay on behalf of employees. Employers withhold state and federal income taxes as well as [[Social Security]] and [[Medicare]] taxes from the employees' wages. Employers are also required to pay a matching amount of Social Security and Medicare taxes for each employee and to pay state and federal [[unemployment]] tax.

'''Payroll taxes''' are the [[state]] and [[federa]]l [[tax]]es that employers must withhold and/or to pay on behalf of employees. Employers withhold state and federal income taxes as well as [[Social Security]] and [[Medicare]] taxes from the employees' wages. Employers are also required to pay a matching amount of Social Security and Medicare taxes for each employee and to pay state and federal [[unemployment]] tax.