Explanation should include the following:
- Federal Insurance Contributions Act (FICA)—law requiring employer payment of the Social Security (Old-Age, Survivors, and Disability Insurance [OASDI]) and Medicare portions
- Federal Unemployment Tax Act (FUTA)—law requiring employer payment of the federal unemployment insurance portion
- State Unemployment Tax Act (SUTA)—law requiring employer payment of the state unemployment insurance portion
- workers’ compensation—insurance required of employers to protect their employees against loss due to injury or death.