Final answer:
Employer payroll taxes include F.I.C.A. taxes, federal unemployment taxes (FUTA), and state unemployment taxes (SUTA). Therefore, the correct answer is D. All of these answers are correct.
Step-by-step explanation:
In the context of employer payroll taxes, there are several components that make up the total tax obligation. These taxes generally include:
- F.I.C.A. taxes, which stands for the Federal Insurance Contributions Act, covering Social Security and Medicare taxes.
- Federal unemployment taxes (FUTA), which are used to fund state workforce agencies and unemployment insurance.
- State unemployment taxes (SUTA), imposed by state governments to fund their unemployment programs.
Hence, the correct answer to the question of which of the following is included in employer payroll taxes is D. All of these answers are correct.
Employers are responsible for withholding the employee's portion of the taxes and paying their own portion, which finances various social insurance programs.