In each pay period the payroll information for each employee is recorded on each employee earnings record.

The source document for payment of a payroll is a memorandum.

Employer payroll taxes are business revenues.

Federal unemployment insurance laws require that employers and employees pay taxes for unemployment compensation.

The timing of payment for tax payments is based on the amount owed.

Federal unemployment tax is usually paid each quarter.

In the journal entry for a payroll, the amount debited to Salary Expense is the total of the Net Pay column of the payroll register.

The entry to journalize paying a semimonthly payroll less deductions for employee income tax, social security tax, Medicare tax, and retirement benefits is a credit to Cash and the liability accounts and a debit to

Each employer must file a federal tax return showing the federal income tax and social security and Medicare taxes due to the government

Employers are required to furnish each employee with a Form W-2 before

The source document for paying employee income tax, social security tax and Medicare tax is

In general, employers are required to pay state unemployment taxes

The source document for paying state unemployment tax is

Each employer who withholds income tax, social security tax and Medicare tax from employee earnings must furnish each employee an

Each employer is required by law to report payroll taxes on an

The form used to report annual earnings and payroll taxes for all employees to the Social Security Administration is the

As an employee you can decide when to pay your payroll taxes.