If you have employees, you are responsible for paying various federal, state, and local taxes. Some of these apply to employers, some are levied upon employees, and some apply to both. You are also responsible for the timely payment or deposit of any employment taxes that are withheld or that you are responsible for paying as an employer. As an employer you should be familiar with the following payroll taxes:

• Withholding Taxes (Federal, state and local)
• Social Security Taxes
• Federal Unemployment Taxes
• State Unemployment Taxes