{"id":136712,"date":"2024-06-28T16:07:22","date_gmt":"2024-06-28T14:07:22","guid":{"rendered":"https:\/\/factorialhr.com\/blog\/?p=136712"},"modified":"2024-07-04T15:26:10","modified_gmt":"2024-07-04T13:26:10","slug":"comprehensive-guide-to-employer-payroll-taxes","status":"publish","type":"post","link":"https:\/\/factorialhr.com\/blog\/comprehensive-guide-to-employer-payroll-taxes\/","title":{"rendered":"Comprehensive Guide to Employer Payroll Taxes"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Payroll can be a <\/span><b>complex and time-consuming process<\/b><span style=\"font-weight: 400;\">, especially if you are a small business owner juggling multiple responsibilities. You need to make sure your <\/span><b>payroll calculations are correct<\/b><span style=\"font-weight: 400;\">, you have to pay your employees <\/span><b>regularly and on time<\/b><span style=\"font-weight: 400;\">, and you need to comply with all <\/span><b>federal, state, and local tax laws<\/b><span style=\"font-weight: 400;\"> to keep your business running smoothly and avoid costly fines and audits. Most importantly, you need to make sure you <\/span><b>file and report all employer payroll taxes<\/b><span style=\"font-weight: 400;\">, which can be a struggle as there are various types of taxes, all with <\/span><b>different deadlines and specific reporting requirements<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">So, where do you start, then? Which employer payroll taxes do you need to pay and how do you calculate tax rates and file your payroll tax returns?<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Fear not, we\u2019re here to guide you through the process. In today\u2019s comprehensive guide, we will share <\/span><b>everything you need to know about employer payroll taxes<\/b><span style=\"font-weight: 400;\"> so that you can\u00a0 <\/span><b>manage your payroll with confidence and ease<\/b><span style=\"font-weight: 400;\">. We will cover the <\/span><b>different types of payroll taxes<\/b><span style=\"font-weight: 400;\">, how to <\/span><b>calculate <\/b><span style=\"font-weight: 400;\">them, <\/span><b>filing <\/b><span style=\"font-weight: 400;\">requirements, and the <\/span><b>tools and resources <\/b><span style=\"font-weight: 400;\">that will help you stay compliant.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><a href=\"#What\">What are Employer Payroll Taxes?<\/a><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><a href=\"#Types\">Types of Employer Payroll Taxes<\/a><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><a href=\"#How\">How to Calculate Employer Payroll Taxes<\/a><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><a href=\"#Filing\">Filing Payroll Tax Returns<\/a>\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><a href=\"#Records\">Maintaining Accurate Employer Payroll Tax Records<\/a>\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><a href=\"#Tools\">Tools and Resources for Managing Employer Payroll Taxes<\/a> <\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/factorialhr.com\/payroll\">Manage HR with more resources and less management<\/a> \ud83d\ude80<\/li>\n<\/ul>\n<h2><b><a name=\"What\"><\/a>What are Employer Payroll Taxes?<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Let\u2019s start by taking a look at exactly what we mean by employer payroll taxes. These are <\/span><b>federal, state and local taxes<\/b><span style=\"font-weight: 400;\"> that an employer <\/span><b>withholds from an employee\u2019s salary<\/b><span style=\"font-weight: 400;\">. Employers deduct calculated amounts from an employee\u2019s wages in line with tax rates and salary and <\/span><b>pay the withheld amounts directly to the <\/b><a href=\"https:\/\/www.irs.gov\/\" target=\"_blank\" rel=\"noopener\"><b>Internal Revenue Service (IRS)<\/b><\/a><b> on the employee\u2019s behalf<\/b><span style=\"font-weight: 400;\">. Most jurisdictions require employers to <\/span><b>report these statutory deductions quarterly and annually<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">As well as withholding and remitting taxes, employers must also <\/span><b>maintain accurate records of all payroll activities<\/b><span style=\"font-weight: 400;\">. This includes documenting <\/span><b>paid wages, withheld taxes, and all payments made to tax authorities<\/b><span style=\"font-weight: 400;\">. As a result, it\u2019s important for employers to <\/span><b>maintain accurate records<\/b><span style=\"font-weight: 400;\"> for compliance and for handling any audits or inquiries from tax authorities. Employers are also responsible for <\/span><b>staying informed about changes in tax laws and regulations<\/b><span style=\"font-weight: 400;\"> to ensure ongoing compliance.<\/span><\/p>\n<p><a href=\"https:\/\/factorialhr.com\/request-demo\"><img decoding=\"async\" class=\"aligncenter wp-image-130408\" src=\"https:\/\/factorialhr.com\/wp-content\/uploads\/2024\/03\/02145649\/factorial-demo-banner-value-300x103.jpg\" alt=\"factorial hr software demo\" width=\"684\" height=\"235\" srcset=\"https:\/\/factorialhr.com\/wp-content\/uploads\/2024\/03\/02145649\/factorial-demo-banner-value-300x103.jpg 300w, https:\/\/factorialhr.com\/wp-content\/uploads\/2024\/03\/02145649\/factorial-demo-banner-value-768x263.jpg 768w, https:\/\/factorialhr.com\/wp-content\/uploads\/2024\/03\/02145649\/factorial-demo-banner-value.jpg 800w\" sizes=\"(max-width: 684px) 100vw, 684px\" \/><\/a><\/p>\n<h2><b><a name=\"Types\"><\/a>Types of Employer Payroll Taxes<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">In the United States, there are <\/span><b>numerous employer <\/b><a href=\"https:\/\/factorialhr.com\/blog\/employers-guide-to-payroll-tax\/\"><b>payroll taxes and deductions<\/b><\/a><span style=\"font-weight: 400;\">. Let\u2019s take a look at some of the <\/span><b>main paycheck deductions<\/b><span style=\"font-weight: 400;\"> that, as an employer, you need to be aware of.<\/span><\/p>\n<h3><b>Federal Income Tax\u00a0<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Federal income tax is a <\/span><b>tax on workers&#8217; salaries or companies&#8217; profits<\/b><span style=\"font-weight: 400;\"> that is paid to the US government. Here\u2019s how the IRS defines income tax: \u201c<\/span><i><span style=\"font-weight: 400;\">Taxes on income, both earned (salaries, wages, tips, commissions) and unearned (interest, dividends). Income taxes can be levied on both individuals (personal income taxes) and businesses (business and corporate income taxes).<\/span><\/i><span style=\"font-weight: 400;\">\u201d<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The United States uses a <\/span><b>progressive Federal income tax system<\/b><span style=\"font-weight: 400;\">. That means <\/span><b>the higher an employee\u2019s income is, the more tax they will pay<\/b><span style=\"font-weight: 400;\">. For instance, an employee earning less than <\/span><b>$44,725<\/b><span style=\"font-weight: 400;\"> a year will pay tax at a rate of <\/span><b>12%<\/b><span style=\"font-weight: 400;\">. An employee earning more than <\/span><b>$578,126<\/b><span style=\"font-weight: 400;\"> per year will pay this tax at a rate of<\/span><b> 37%<\/b><span style=\"font-weight: 400;\">. Employees earning <\/span><b>less than $11,000<\/b><span style=\"font-weight: 400;\"> do not pay any Federal income tax. Earnings are understood as the <\/span><b>total remuneration, including salary and benefits.<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Strictly, speaking, this type of tax is <\/span><b>not classed as one of the standard employer payroll taxes<\/b><span style=\"font-weight: 400;\">, but it plays a <\/span><b>significant role in the overall payroll process<\/b><span style=\"font-weight: 400;\"> so it\u2019s worth mentioning here.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">So, what exactly is the <\/span><b>difference between payroll and Federal income tax<\/b><span style=\"font-weight: 400;\">? Whereas payroll taxes (which we will explore next) are used for <\/span><b>specific government social insurance programs<\/b><span style=\"font-weight: 400;\">, federal income tax withholding goes to the <\/span><b>government\u2019s general fund<\/b><span style=\"font-weight: 400;\">. The government social insurance programs referred to here are <\/span><b>social security, healthcare, unemployment benefits and workers\u2019 compensation<\/b><span style=\"font-weight: 400;\">. Not only that, but in some jurisdictions including <\/span><a href=\"https:\/\/factorialhr.com\/blog\/california-employment-laws\/\"><span style=\"font-weight: 400;\">California<\/span><\/a><span style=\"font-weight: 400;\"> and <\/span><a href=\"https:\/\/factorialhr.com\/blog\/new-york-state-employment-law\/\"><span style=\"font-weight: 400;\">New York<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><b>state governments <\/b><span style=\"font-weight: 400;\">will take a <\/span><b>small cut<\/b><span style=\"font-weight: 400;\"> from the wage tax. This is used to contribute to the <\/span><b>maintenance and improvement of local infrastructure programs<\/b><span style=\"font-weight: 400;\">. These could include, <\/span><b>road, park and recreation maintenance<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><b>Social Security and Medicare Taxes (FICA)<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Now let\u2019s move onto U.S. employer payroll taxes, starting with FICA.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Employers need to pay <\/span><b>Social Security and Medicare taxes<\/b><span style=\"font-weight: 400;\"> for all employees. These are collectively known as <\/span><b>FICA taxes (Federal Insurance Contribution Act)<\/b><span style=\"font-weight: 400;\">. In terms of <\/span><a href=\"https:\/\/www.irs.gov\/taxtopics\/tc751\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">rates<\/span><\/a><span style=\"font-weight: 400;\">, FICA <\/span><b>tax brackets are split according to the amount of money earned<\/b><span style=\"font-weight: 400;\">, and tax rates range from <\/span><b>10-37%<\/b><span style=\"font-weight: 400;\">. Employers pay <\/span><b>50% of the total tax owed<\/b><span style=\"font-weight: 400;\">, and employees pay the other 50%.\u00a0<\/span><\/p>\n<h4><b>Social Security\u00a0<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">Social security employee tax is <\/span><b>paid by both the employee and employer<\/b><span style=\"font-weight: 400;\">. The money paid into this goes into two different trust funds: <\/span><b>Old-Age and Survivors Insurance Trust Fund (OASI)<\/b><span style=\"font-weight: 400;\"> and the <\/span><b>Disability Insurance Trust Fund (DI)<\/b><span style=\"font-weight: 400;\">. The first is for retirement and survivor benefits, whereas the latter is for disability benefits. It acts as a safety net for the retired and disabled.<\/span><\/p>\n<h4><b>Medicare Insurance<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Tax for medical is <\/span><b>paid by both the employee and employer<\/b><span style=\"font-weight: 400;\">. Medicare withholding also goes into two separate trust funds, the <\/span><b>Hospital Insurance Trust Fund<\/b><span style=\"font-weight: 400;\"> and the <\/span><b>Supplementary Medical Insurance Trust Fund<\/b><span style=\"font-weight: 400;\">. This is primarily used to help with <\/span><b>medical fees<\/b><span style=\"font-weight: 400;\"> workers may need to pay throughout their lives.<\/span><\/p>\n<h3><b>Federal Unemployment Tax (FUTA)<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Employers also have to pay <\/span><b>Federal unemployment taxes (FUTA)<\/b><span style=\"font-weight: 400;\">. This is an <\/span><b>employer-paid tax<\/b><span style=\"font-weight: 400;\">. In other words, these taxes are <\/span><b>not deducted from an employee\u2019s paycheck<\/b><span style=\"font-weight: 400;\">. Instead, they are <\/span><b>paid directly by the employers<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h4><b>The Federal Unemployment Tax Act (FUTA)<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">FUTA is the federal withholding tax that provides <\/span><b>compensation to workers who have lost their jobs<\/b><span style=\"font-weight: 400;\">. This is conducted at a federal level, as opposed to the state level of SUTA. Employers pay both <\/span><b>federal and state unemployment taxes<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h4><b>Retirement Programs\u00a0<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">In addition to employer payroll taxes related to unemployment, individual companies can set up their own <\/span><b>retirement program<\/b><span style=\"font-weight: 400;\"> with employees in which they pay a portion of their salary into overtime. This builds up to form a <\/span><b>pension pot <\/b><span style=\"font-weight: 400;\">that they will have access to once they retire. Rates of deduction vary between companies and individuals.<\/span><\/p>\n<h3><b>State Income Tax<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">State income tax is a <\/span><b>tax levied by individual states<\/b><span style=\"font-weight: 400;\"> on the income earned by <\/span><b>residents <\/b><span style=\"font-weight: 400;\">and (sometimes) <\/span><b>non-residents<\/b><span style=\"font-weight: 400;\"> within the state. Each state has its own regulations, tax rates, and brackets, which can vary widely. Some states have a <\/span><b>flat tax rate<\/b><span style=\"font-weight: 400;\">, while others use a <\/span><b>progressive system<\/b><span style=\"font-weight: 400;\">. A few states, like <\/span><a href=\"https:\/\/factorialhr.com\/blog\/florida-employee-tax\/\"><span style=\"font-weight: 400;\">Florida<\/span><\/a><span style=\"font-weight: 400;\"> and <\/span><a href=\"https:\/\/factorialhr.com\/blog\/labor-laws-in-the-state-of-texas\/\"><span style=\"font-weight: 400;\">Texas<\/span><\/a><span style=\"font-weight: 400;\">, do not impose a state income tax at all.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Employers are responsible for <\/span><b>withholding the appropriate amount of state income tax from their employees&#8217; paychecks<\/b><span style=\"font-weight: 400;\"> and remitting it to the state tax authority. Compliance with state income tax laws is crucial to <\/span><b>avoid penalties<\/b><span style=\"font-weight: 400;\"> and ensure <\/span><b>accurate financial reporting<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><b>State Unemployment Tax (SUTA)<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">SUTA tax is another employer payroll tax that businesses have to pay, referred to in certain\u00a0 states as <\/span><b>State Unemployment Insurance (SUI) <\/b><span style=\"font-weight: 400;\">or <\/span><b>reemployment tax<\/b><span style=\"font-weight: 400;\">. The State Unemployment Tax Act (SUTA) was established to offer <\/span><b>unemployment benefits to displaced workers<\/b><span style=\"font-weight: 400;\">. In most states, this is <\/span><b>funded by employers only<\/b><span style=\"font-weight: 400;\">.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">SUTA rates <\/span><b>differ between states<\/b><span style=\"font-weight: 400;\">. For instance, <\/span><a href=\"https:\/\/factorialhr.com\/blog\/unemployment-compensation-in-florida\/\"><span style=\"font-weight: 400;\">Florida unemployment tax<\/span><\/a><span style=\"font-weight: 400;\"> rules state that the rate employers pay is calculated as a <\/span><b>percentage of the first $7,000 of each employee\u2019s annual wages<\/b><span style=\"font-weight: 400;\">. This is known as the taxable wage base. When you register as an employer, your state will tell you what your SUTA tax rate is.<\/span><\/p>\n<h3><b>Local Taxes<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Finally, you also need to determine if your city or municipality requires you to withhold any <\/span><b>local employer payroll taxes<\/b><span style=\"font-weight: 400;\">. These taxes are paid by both the employee and employer and vary in rates depending on location. They are used to pay for <\/span><b>local maintenance and improvements<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">For example, in <\/span><b>Philadelphia<\/b><span style=\"font-weight: 400;\">, there is a local payroll tax known as the<\/span><b> Philadelphia Wage Tax<\/b><span style=\"font-weight: 400;\">. This tax is withheld from both <\/span><b>residents and non-residents who work in the city<\/b><span style=\"font-weight: 400;\">. Employers are responsible for withholding this tax from employees&#8217; wages and remitting it to the city. Rates vary depending on whether the employee is a <\/span><b>resident or a non-resident<\/b><span style=\"font-weight: 400;\">. These taxes are used to <\/span><b>fund local services and infrastructure improvements<\/b><span style=\"font-weight: 400;\">, including public safety, parks, and recreation facilities.<\/span><\/p>\n<h2><b><a name=\"How\"><\/a>How to Calculate Employer Payroll Taxes<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Calculating employer <\/span><a href=\"https:\/\/factorialhr.com\/blog\/understanding-usa-payroll\/\"><span style=\"font-weight: 400;\">payroll taxes<\/span><\/a><span style=\"font-weight: 400;\"> at the end of each <\/span><a href=\"https:\/\/factorialhr.com\/blog\/pay-period\/\"><span style=\"font-weight: 400;\">pay period<\/span><\/a><span style=\"font-weight: 400;\"> (for example, every 2 weeks if you offer <\/span><a href=\"https:\/\/factorialhr.com\/blog\/employers-guide-to-biweekly-pay\/\"><span style=\"font-weight: 400;\">biweekly pay<\/span><\/a><span style=\"font-weight: 400;\">) can be a daunting task for small business owners, but it&#8217;s <\/span><b>essential for staying compliant with federal, state, and local tax laws<\/b><span style=\"font-weight: 400;\">. Here\u2019s everything you need to do to accurately calculate and <\/span><a href=\"https:\/\/factorialhr.com\/blog\/payroll\/\"><span style=\"font-weight: 400;\">manage payroll taxes<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><b>Collect Employee Information<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Gather all necessary information, including <\/span><b>employees\u2019 wages, tax withholding forms (W-4), and any pre-tax deductions<\/b><span style=\"font-weight: 400;\"> (e.g., health insurance premiums, retirement contributions).<\/span><\/p>\n<h3><b>Establish Gross Pay<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Determine the <\/span><b>total earnings for each employee<\/b><span style=\"font-weight: 400;\">, including salary, hourly wages, <\/span><a href=\"https:\/\/factorialhr.com\/blog\/new-overtime-rules-2024\/\"><span style=\"font-weight: 400;\">overtime<\/span><\/a><span style=\"font-weight: 400;\">, bonuses, <\/span><a href=\"https:\/\/factorialhr.com\/blog\/holiday-pay\/\"><span style=\"font-weight: 400;\">holiday pay<\/span><\/a><span style=\"font-weight: 400;\"> and commissions.<\/span><\/p>\n<h3><b>Determine Taxable Wages\u00a0<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Subtract any <\/span><b>pre-tax deductions<\/b><span style=\"font-weight: 400;\"> from the gross pay to determine each employee\u2019s <\/span><b>taxable wages<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><b>Calculate Federal Income Tax<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Use the <\/span><a href=\"https:\/\/www.irs.gov\/filing\/federal-income-tax-rates-and-brackets\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">IRS tax tables<\/span><\/a><span style=\"font-weight: 400;\"> or an online tax calculator to determine <\/span><b>the amount of federal income tax to withhold from each employee\u2019s wages<\/b><span style=\"font-weight: 400;\"> based on their W-4 form.<\/span><\/p>\n<h3><b>Calculate FICA Taxes\u00a0<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">This includes <\/span><b>Social Security and Medicare<\/b><span style=\"font-weight: 400;\">. For Social Security taxes, multiply the taxable wages by the <\/span><b>Social Security tax rate<\/b><span style=\"font-weight: 400;\"> (<\/span><b>6.2%<\/b><span style=\"font-weight: 400;\"> for both employer and employee). For Medicare, multiply the taxable wages by the <\/span><b>Medicare tax rate<\/b><span style=\"font-weight: 400;\"> (<\/span><b>1.45%<\/b><span style=\"font-weight: 400;\"> for both employer and employee). Remember to apply the <\/span><b>additional 0.9%<\/b><span style=\"font-weight: 400;\"> for employees earning <\/span><b>above a certain threshold<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><b>Apply Federal Unemployment Tax (FUTA) Rate<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Multiply the first <\/span><b>$7,000<\/b><span style=\"font-weight: 400;\"> of each employee\u2019s wages by the <\/span><b>FUTA tax rate<\/b><span style=\"font-weight: 400;\"> (typically <\/span><b>6.0%<\/b><span style=\"font-weight: 400;\">, reduced by credits for state unemployment taxes).<\/span><\/p>\n<h3><b>Apply State Unemployment Tax (SUTA)<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Apply the <\/span><b>state-specific SUTA rate<\/b><span style=\"font-weight: 400;\"> to the taxable wages up to the state\u2019s wage base limit. Rates and wage bases vary by state.<\/span><\/p>\n<h3><b>Withhold State and Local Taxes<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Use <\/span><b>state and local tax tables<\/b><span style=\"font-weight: 400;\"> to determine the appropriate withholding amounts for state and local income taxes.<\/span><\/p>\n<h3><b>Calculate Employer Payroll Tax Liability<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Finally, <\/span><b>calculate your employer payroll tax contribution<\/b><span style=\"font-weight: 400;\">. Simply add the employer\u2019s portion of <\/span><b>FICA taxes, FUTA, SUTA and local taxes<\/b><span style=\"font-weight: 400;\"> to the withheld amounts to get your <\/span><b>total payroll tax liability<\/b><span style=\"font-weight: 400;\"> for each employee. Once you\u2019ve done that, all that\u2019s left is <\/span><b>filing the required payroll tax forms<\/b><span style=\"font-weight: 400;\"> (e.g., Form 941 for federal taxes, state and local forms) and <\/span><b>paying the taxes by the due dates<\/b><span style=\"font-weight: 400;\"> to the respective tax authorities.<\/span><\/p>\n<h2><b><a name=\"Filing\"><\/a>Filing Payroll Tax Returns<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The final crucial step in the process for calculating employer payroll taxes, as we just saw in the previous section, is <\/span><b>filing and paying your federal employer payroll taxes<\/b><span style=\"font-weight: 400;\">.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">You must <\/span><b>use the following <\/b><a href=\"https:\/\/factorialhr.com\/blog\/common-tax-forms\/\"><b>common tax forms<\/b><\/a><span style=\"font-weight: 400;\"> for this:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Form 941<\/b><span style=\"font-weight: 400;\">. Also known as the Employer\u2019s Quarterly Federal Tax Return. You use this form to report any federal income tax, Social Security tax, and Medicare tax. You can also use this form to pay all Social Security and Medicare taxes that you owe directly as an employer.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Form 940<\/b><span style=\"font-weight: 400;\">. Also known as the Employer\u2019s Annual Federal Unemployment (FUTA) Tax Return. You use this form to report and pay federal unemployment taxes.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Form W-2<\/b><span style=\"font-weight: 400;\">. Also known as the Wage and Tax Statement. You use this form to report annual wages and paycheck deductions. You must give this form to each employee at the end of each tax year. You must then provide a copy of each completed form to the Social Security Administration.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Form W-3<\/b><span style=\"font-weight: 400;\">. Also known as the Transmittal of Wage and Tax Statement. You must submit this form to the Social Security Administration together with your W-2 Forms. Essentially, the W-3 summarizes all federal employee tax withholdings.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Form 1099-NEC<\/b><span style=\"font-weight: 400;\">. Also known as the Nonemployee Compensation Form. If you have paid independent contractors or freelancers more than $600 over the fiscal year, you must use this form to report all payments.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">So how can you access these forms and where do you need to file them? And what are the deadlines for filing the different employer payroll taxes?<\/span><\/p>\n<p><span style=\"font-weight: 400;\">You can access all tax forms from the <\/span><a href=\"https:\/\/www.irs.gov\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">IRS website<\/span><\/a><span style=\"font-weight: 400;\">. Most forms can be <\/span><b>filed electronically through the IRS e-file system<\/b><span style=\"font-weight: 400;\"> or <\/span><b>mailed to the appropriate IRS address<\/b><span style=\"font-weight: 400;\">, which can be found in the instructions for each form.\u00a0<\/span><\/p>\n<h3><b>Deadlines for Filing Employer Payroll Taxes<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Here are the <\/span><b>deadlines for filing different forms<\/b><span style=\"font-weight: 400;\"> for employer payroll taxes:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Form 941<\/b><span style=\"font-weight: 400;\">. Due quarterly on the last day of the month following the end of the quarter (e.g., April 30 for the first quarter, July 31 for the second quarter).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Form 940<\/b><span style=\"font-weight: 400;\">. Due annually by January 31 for the previous year.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Form W-2 and Form W-3<\/b><span style=\"font-weight: 400;\">. Must be filed with the Social Security Administration by January 31 for the previous year.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Form 1099-NEC<\/b><span style=\"font-weight: 400;\">. Must be provided to the recipient and filed with the IRS by January 31 for the previous year.<\/span><\/li>\n<\/ul>\n<h2><b><a name=\"Records\"><\/a>Maintaining Accurate Employer Payroll Tax Records<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">All that\u2019s left, now that you\u2019ve filed and paid all employer payroll taxes, is making sure that you maintain <\/span><b>accurate and up-to-date employee tax records<\/b><span style=\"font-weight: 400;\">. This is essential for both <\/span><b>state and federal compliance<\/b><span style=\"font-weight: 400;\">. Your records must detail all <\/span><b>paid wages, withheld taxes, and processed tax payments<\/b><span style=\"font-weight: 400;\">. Keep a record of all this information for at least <\/span><b>four years <\/b><span style=\"font-weight: 400;\">to comply with both federal and state law requirements. That way, you\u2019re prepared for any potential <\/span><b>tax audits or investigations<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The best way to ensure your employee tax records are complete and up to date is by using <\/span><a href=\"https:\/\/factorialhr.com\/blog\/employee-record-management-software\/\"><span style=\"font-weight: 400;\">employee record management software<\/span><\/a><span style=\"font-weight: 400;\">. Employee record management software is a <\/span><b>digital employee file management system<\/b><span style=\"font-weight: 400;\"> that makes it easy to <\/span><b>store, locate and manage employee data<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Think of it like an <\/span><b>electronic filing application<\/b><span style=\"font-weight: 400;\"> that helps you <\/span><b>record and track all your professional employee data<\/b><span style=\"font-weight: 400;\"> using seamless processes that help your organization run more smoothly. Instead of searching for an employee\u2019s paper file in a huge filing cabinet, you just <\/span><b>access their profile from an intuitive platform<\/b><span style=\"font-weight: 400;\">, and you have all the tax data you need at your fingertips.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">It\u2019s also a good idea to <\/span><b>conduct periodic audits<\/b><span style=\"font-weight: 400;\"> to ensure that your <\/span><b>employer payroll tax records are accurate and up to date<\/b><span style=\"font-weight: 400;\">. That way, you can catch any discrepancies early, make necessary corrections promptly, and <\/span><b>maintain compliance with all tax regulations<\/b><span style=\"font-weight: 400;\">. Regular audits also help you <\/span><b>identify any areas where your payroll processes can be improved<\/b><span style=\"font-weight: 400;\">, ensuring your business runs efficiently and remains prepared for any potential tax audits or investigations from federal or state authorities.\u00a0<\/span><\/p>\n<p><a href=\"https:\/\/factorialhr.com\/payroll\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" class=\"aligncenter wp-image-125685 \" src=\"https:\/\/factorialhr.com\/wp-content\/uploads\/2023\/11\/25120137\/payroll-integrate-demo-banner-300x103.png\" alt=\"payroll software\" width=\"833\" height=\"286\" srcset=\"https:\/\/factorialhr.com\/wp-content\/uploads\/2023\/11\/25120137\/payroll-integrate-demo-banner-300x103.png 300w, https:\/\/factorialhr.com\/wp-content\/uploads\/2023\/11\/25120137\/payroll-integrate-demo-banner-768x263.png 768w, https:\/\/factorialhr.com\/wp-content\/uploads\/2023\/11\/25120137\/payroll-integrate-demo-banner.png 900w\" sizes=\"(max-width: 833px) 100vw, 833px\" \/><\/a><\/p>\n<h2><b><a name=\"Tools\"><\/a>Tools and Resources for Managing Employer Payroll Taxes<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Finally, we cannot stress enough how important it is to <\/span><b>use a reliable payroll software solution<\/b><span style=\"font-weight: 400;\"> to <\/span><b>streamline the process of calculating employer payroll taxes.<\/b><span style=\"font-weight: 400;\"> These tools <\/span><b>automate many aspects of calculating payroll<\/b><span style=\"font-weight: 400;\">, including calculations and tax deductions. Solutions such as <\/span><a href=\"https:\/\/factorialhr.com\/payroll\"><span style=\"font-weight: 400;\">Factorial\u2019s payroll software<\/span><\/a><span style=\"font-weight: 400;\"> even help you<\/span><b> file your forms with the government<\/b><span style=\"font-weight: 400;\">. As a result, you don\u2019t have to worry about missing any important employer payroll tax deadlines. Instead, you can rest assured that your business is <\/span><b>compliant<\/b><span style=\"font-weight: 400;\">,<\/span> <span style=\"font-weight: 400;\">and you can <\/span><b>refocus your efforts on more strategic aspects of your business<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Specific <\/span><b>features included in Factorial\u2019s payroll software<\/b><span style=\"font-weight: 400;\">:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Automated tax withholding<\/b><span style=\"font-weight: 400;\">. The software automatically calculates all federal, state, and local tax withholdings based on the latest regulations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Integrated tax filing<\/b><span style=\"font-weight: 400;\">. File your payroll tax returns electronically (e.g., Forms 941, 940), directly from the platform.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Real-time compliance updates<\/b><span style=\"font-weight: 400;\">. Keep up-to-date and compliant with real-time updates on tax law changes and rate adjustments.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Comprehensive reporting<\/b><span style=\"font-weight: 400;\">. Generate detailed reports for payroll, tax withholdings, and contributions, making it easy to track and review financial data.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Employee self-service portal<\/b><span style=\"font-weight: 400;\">. Give your employees access to their tax documents, pay stubs, and personal information, reducing your administrative workload.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Customizable settings<\/b><span style=\"font-weight: 400;\">. Customize the platform to fit the specific needs and requirements of your state and locality.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ultimately, Factorial\u2019s payroll software helps you <\/span><b>manage your employer payroll taxes more effectively<\/b><span style=\"font-weight: 400;\">, ensuring <\/span><b>accuracy, compliance, and efficiency<\/b><span style=\"font-weight: 400;\"> in your payroll processes.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Payroll can be a complex and time-consuming process, especially if you are a small business owner juggling multiple responsibilities. You need to make sure your payroll calculations are correct, you have to pay your employees regularly and on time, and you need to comply with all federal, state, and local tax laws to keep your<a href=\"https:\/\/factorialhr.com\/blog\/comprehensive-guide-to-employer-payroll-taxes\/\" class=\"read-more\"> [&#8230;]<\/a><\/p>\n","protected":false},"author":80,"featured_media":136713,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[146],"tags":[],"class_list":["post-136712","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legal-hr"],"acf":{"topics":"payroll"},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v21.5 (Yoast SEO v21.9.1) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Comprehensive Guide to Employer Payroll Taxes | Factorial<\/title>\n<meta name=\"description\" content=\"Everything you need to know about employer payroll taxes: types, rates, guidelines, deadlines, and tools to ensure payroll compliance\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/factorialhr.com\/blog\/comprehensive-guide-to-employer-payroll-taxes\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Comprehensive Guide to Employer Payroll Taxes\" \/>\n<meta property=\"og:description\" content=\"Everything you need to know about employer payroll taxes: types, rates, guidelines, deadlines, and tools to ensure payroll compliance\" \/>\n<meta property=\"og:url\" content=\"https:\/\/factorialhr.com\/blog\/comprehensive-guide-to-employer-payroll-taxes\/\" \/>\n<meta property=\"og:site_name\" content=\"Factorial\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/people\/Factorial\/100064908455810\/\" \/>\n<meta property=\"article:published_time\" content=\"2024-06-28T14:07:22+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-07-04T13:26:10+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/factorialhr.com\/wp-content\/uploads\/2024\/06\/28155903\/employer-payroll-taxes.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"830\" \/>\n\t<meta property=\"og:image:height\" content=\"400\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Cat Symonds\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@factorialapp\" \/>\n<meta name=\"twitter:site\" content=\"@factorialapp\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Cat Symonds\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"13 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/factorialhr.com\/blog\/comprehensive-guide-to-employer-payroll-taxes\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/factorialhr.com\/blog\/comprehensive-guide-to-employer-payroll-taxes\/\"},\"author\":{\"name\":\"Cat Symonds\",\"@id\":\"https:\/\/factorialhr.com\/blog\/#\/schema\/person\/39a0e312e3aae9ac2b6461196e8b1620\"},\"headline\":\"Comprehensive Guide to Employer Payroll Taxes\",\"datePublished\":\"2024-06-28T14:07:22+00:00\",\"dateModified\":\"2024-07-04T13:26:10+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/factorialhr.com\/blog\/comprehensive-guide-to-employer-payroll-taxes\/\"},\"wordCount\":2667,\"publisher\":{\"@id\":\"https:\/\/factorialhr.com\/blog\/#organization\"},\"articleSection\":[\"Legal &amp; Finance\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/factorialhr.com\/blog\/comprehensive-guide-to-employer-payroll-taxes\/\",\"url\":\"https:\/\/factorialhr.com\/blog\/comprehensive-guide-to-employer-payroll-taxes\/\",\"name\":\"Comprehensive Guide to Employer Payroll Taxes | Factorial\",\"isPartOf\":{\"@id\":\"https:\/\/factorialhr.com\/blog\/#website\"},\"datePublished\":\"2024-06-28T14:07:22+00:00\",\"dateModified\":\"2024-07-04T13:26:10+00:00\",\"description\":\"Everything you need to know about employer payroll taxes: types, rates, guidelines, deadlines, and tools to ensure payroll compliance\",\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/factorialhr.com\/blog\/comprehensive-guide-to-employer-payroll-taxes\/\"]}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/factorialhr.com\/blog\/#website\",\"url\":\"https:\/\/factorialhr.com\/blog\/\",\"name\":\"Factorial\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/factorialhr.com\/blog\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/factorialhr.com\/blog\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/factorialhr.com\/blog\/#organization\",\"name\":\"All-in-one business management software - Factorial\",\"url\":\"https:\/\/factorialhr.com\/blog\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/factorialhr.com\/blog\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/factorialhr.com\/wp-content\/uploads\/2023\/07\/18155144\/factorial-logo.png\",\"contentUrl\":\"https:\/\/factorialhr.com\/wp-content\/uploads\/2023\/07\/18155144\/factorial-logo.png\",\"width\":946,\"height\":880,\"caption\":\"All-in-one business management software - Factorial\"},\"image\":{\"@id\":\"https:\/\/factorialhr.com\/blog\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/people\/Factorial\/100064908455810\/\",\"https:\/\/twitter.com\/factorialapp\",\"https:\/\/www.linkedin.com\/company\/factorialhr\",\"https:\/\/www.youtube.com\/@factorialmedia\",\"https:\/\/www.instagram.com\/factorial\/#\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/factorialhr.com\/blog\/#\/schema\/person\/39a0e312e3aae9ac2b6461196e8b1620\",\"name\":\"Cat Symonds\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/factorialhr.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/b492f0f89686841665e1c7b5f5b67998?s=96&d=identicon&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/b492f0f89686841665e1c7b5f5b67998?s=96&d=identicon&r=g\",\"caption\":\"Cat Symonds\"},\"description\":\"Cat Symonds is a freelance writer, editor, and translator. Originally from Wales, she studied Spanish and French at the University of Swansea before moving to Barcelona where she lived and worked for 12 years. She has since relocated back to Wales where she continues to build her business, working with clients in Spain and the UK.\u00a0 Cat is the founder of\u00a0The Content CAT: Content And Translation, providing content development and translation services to her clients. She specializes in corporate blogs, articles of interest, ghostwriting, and translation (SP\/FR\/CA into EN), collaborating with a range of companies from a variety of business sectors. She also offers services to a number of NGOs including Oxfam Interm\u00f3n, UNICEF, and Corporate Excellence - Centre for Reputation Leadership.\u00a0 For more information or to contact Cat visit her\u00a0website\u00a0(thecontentcat.com) or send her a message through\u00a0LinkedIn.\",\"sameAs\":[\"http:\/\/www.thecontentcat.com\/\",\"https:\/\/www.linkedin.com\/in\/catsymonds\/\"],\"url\":\"https:\/\/factorialhr.com\/blog\/author\/cat-symonds\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Comprehensive Guide to Employer Payroll Taxes | Factorial","description":"Everything you need to know about employer payroll taxes: types, rates, guidelines, deadlines, and tools to ensure payroll compliance","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/factorialhr.com\/blog\/comprehensive-guide-to-employer-payroll-taxes\/","og_locale":"en_US","og_type":"article","og_title":"Comprehensive Guide to Employer Payroll Taxes","og_description":"Everything you need to know about employer payroll taxes: types, rates, guidelines, deadlines, and tools to ensure payroll compliance","og_url":"https:\/\/factorialhr.com\/blog\/comprehensive-guide-to-employer-payroll-taxes\/","og_site_name":"Factorial","article_publisher":"https:\/\/www.facebook.com\/people\/Factorial\/100064908455810\/","article_published_time":"2024-06-28T14:07:22+00:00","article_modified_time":"2024-07-04T13:26:10+00:00","og_image":[{"width":830,"height":400,"url":"https:\/\/factorialhr.com\/wp-content\/uploads\/2024\/06\/28155903\/employer-payroll-taxes.jpg","type":"image\/jpeg"}],"author":"Cat Symonds","twitter_card":"summary_large_image","twitter_creator":"@factorialapp","twitter_site":"@factorialapp","twitter_misc":{"Written by":"Cat Symonds","Est. reading time":"13 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/factorialhr.com\/blog\/comprehensive-guide-to-employer-payroll-taxes\/#article","isPartOf":{"@id":"https:\/\/factorialhr.com\/blog\/comprehensive-guide-to-employer-payroll-taxes\/"},"author":{"name":"Cat Symonds","@id":"https:\/\/factorialhr.com\/blog\/#\/schema\/person\/39a0e312e3aae9ac2b6461196e8b1620"},"headline":"Comprehensive Guide to Employer Payroll Taxes","datePublished":"2024-06-28T14:07:22+00:00","dateModified":"2024-07-04T13:26:10+00:00","mainEntityOfPage":{"@id":"https:\/\/factorialhr.com\/blog\/comprehensive-guide-to-employer-payroll-taxes\/"},"wordCount":2667,"publisher":{"@id":"https:\/\/factorialhr.com\/blog\/#organization"},"articleSection":["Legal &amp; Finance"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/factorialhr.com\/blog\/comprehensive-guide-to-employer-payroll-taxes\/","url":"https:\/\/factorialhr.com\/blog\/comprehensive-guide-to-employer-payroll-taxes\/","name":"Comprehensive Guide to Employer Payroll Taxes | Factorial","isPartOf":{"@id":"https:\/\/factorialhr.com\/blog\/#website"},"datePublished":"2024-06-28T14:07:22+00:00","dateModified":"2024-07-04T13:26:10+00:00","description":"Everything you need to know about employer payroll taxes: types, rates, guidelines, deadlines, and tools to ensure payroll compliance","inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/factorialhr.com\/blog\/comprehensive-guide-to-employer-payroll-taxes\/"]}]},{"@type":"WebSite","@id":"https:\/\/factorialhr.com\/blog\/#website","url":"https:\/\/factorialhr.com\/blog\/","name":"Factorial","description":"","publisher":{"@id":"https:\/\/factorialhr.com\/blog\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/factorialhr.com\/blog\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/factorialhr.com\/blog\/#organization","name":"All-in-one business management software - Factorial","url":"https:\/\/factorialhr.com\/blog\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/factorialhr.com\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/factorialhr.com\/wp-content\/uploads\/2023\/07\/18155144\/factorial-logo.png","contentUrl":"https:\/\/factorialhr.com\/wp-content\/uploads\/2023\/07\/18155144\/factorial-logo.png","width":946,"height":880,"caption":"All-in-one business management software - Factorial"},"image":{"@id":"https:\/\/factorialhr.com\/blog\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/people\/Factorial\/100064908455810\/","https:\/\/twitter.com\/factorialapp","https:\/\/www.linkedin.com\/company\/factorialhr","https:\/\/www.youtube.com\/@factorialmedia","https:\/\/www.instagram.com\/factorial\/#"]},{"@type":"Person","@id":"https:\/\/factorialhr.com\/blog\/#\/schema\/person\/39a0e312e3aae9ac2b6461196e8b1620","name":"Cat Symonds","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/factorialhr.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/b492f0f89686841665e1c7b5f5b67998?s=96&d=identicon&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/b492f0f89686841665e1c7b5f5b67998?s=96&d=identicon&r=g","caption":"Cat Symonds"},"description":"Cat Symonds is a freelance writer, editor, and translator. Originally from Wales, she studied Spanish and French at the University of Swansea before moving to Barcelona where she lived and worked for 12 years. She has since relocated back to Wales where she continues to build her business, working with clients in Spain and the UK.\u00a0 Cat is the founder of\u00a0The Content CAT: Content And Translation, providing content development and translation services to her clients. She specializes in corporate blogs, articles of interest, ghostwriting, and translation (SP\/FR\/CA into EN), collaborating with a range of companies from a variety of business sectors. She also offers services to a number of NGOs including Oxfam Interm\u00f3n, UNICEF, and Corporate Excellence - Centre for Reputation Leadership.\u00a0 For more information or to contact Cat visit her\u00a0website\u00a0(thecontentcat.com) or send her a message through\u00a0LinkedIn.","sameAs":["http:\/\/www.thecontentcat.com\/","https:\/\/www.linkedin.com\/in\/catsymonds\/"],"url":"https:\/\/factorialhr.com\/blog\/author\/cat-symonds\/"}]}},"_links":{"self":[{"href":"https:\/\/factorialhr.com\/blog\/wp-json\/wp\/v2\/posts\/136712"}],"collection":[{"href":"https:\/\/factorialhr.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/factorialhr.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/factorialhr.com\/blog\/wp-json\/wp\/v2\/users\/80"}],"replies":[{"embeddable":true,"href":"https:\/\/factorialhr.com\/blog\/wp-json\/wp\/v2\/comments?post=136712"}],"version-history":[{"count":4,"href":"https:\/\/factorialhr.com\/blog\/wp-json\/wp\/v2\/posts\/136712\/revisions"}],"predecessor-version":[{"id":137185,"href":"https:\/\/factorialhr.com\/blog\/wp-json\/wp\/v2\/posts\/136712\/revisions\/137185"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/factorialhr.com\/blog\/wp-json\/wp\/v2\/media\/136713"}],"wp:attachment":[{"href":"https:\/\/factorialhr.com\/blog\/wp-json\/wp\/v2\/media?parent=136712"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/factorialhr.com\/blog\/wp-json\/wp\/v2\/categories?post=136712"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/factorialhr.com\/blog\/wp-json\/wp\/v2\/tags?post=136712"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}