The Internal Revenue Service uses the term "employment taxes" to refer to a whole laundry list of taxes that relate to employees. The list includes IRS federal income taxes withheld from employee pay and paid to the IRS on the employee's behalf, as well as Social Security and Medicare taxes—called "FICA taxes". These taxes are also withheld from employee pay and paid to the IRS.
The additional Medicare tax imposed on higher-earning employees is an employment tax, too, as are federal unemployment taxes (FUTA). Unemployment taxes are paid by employers based on the number of employees they have and unemployment rates.
Self-employment taxes are the Social Security and Medicare taxes paid by self-employed business owners, and these are considered employment taxes as well.
Worker's compensation fees are also an employment tax. These programs are run by the states.
Other than the self-employment tax, all these taxes must be paid by employers, either through withholding from an employees' pay, by direct payment, or both. The same rules apply to all employees whether they're full or part-time or temporary workers.
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