7) SUTA (state unemployment compensation) tax is paid by the employer only and is not deducted from gross pay.
8) FUTA (federal unemployment compensation) tax is paid by the employer only and is not deducted from gross pay.
9) FICA tax is paid by the employer only and is not deducted from gross pay.
10) FICA tax is paid by both the employer and the employee.
11) Gross pay is the total amount of compensation earned by an employee, before any deductions are made.
12) Net pay is the total amount of compensation earned by an employee, before any deductions are made.
13) Federal unemployment tax is a tax expense that is borne by the employer alone, and is not deducted from the employee's pay.
14) Employer FICA is a tax expense that is paid out by the employer and recorded as a payroll tax expense.
15) FICA tax is a tax which is paid both by the employer and the employee in equal amounts.
16) FICA tax is a tax which is paid by the employer only and is not deducted from the employee's pay.