Payroll Overview

General Payroll Questions

How do I use this site?
What is payroll?
What types of federal employment taxes exist?
Are state payroll taxes the same as, or similar to, federal employment taxes?
When are withheld payroll taxes due to the government?
How are withheld payroll taxes deposited?
What are the common payroll tax forms and when are they due?
Are all employee wages subject to federal employment taxes?
What are the federal employment tax rates and wage bases for 2007?
What are FUTA taxes and who is responsible for paying them?
What are state unemployment insurance taxes and who is responsible for paying them?
What is a deduction?
What is a garnishment?
What are the general requirements of each employer regarding payroll recordkeeping?