An employer, regardless of the number of workers they employ, must maintain all records pertaining to payroll taxes (income tax withholding, Social Security and federal unemployment tax ...

Klaus Vedfelt / Getty Images A cafeteria plan is a benefits program where employees can select from different pre-tax options to lower their taxable income. What Is a Cafeteria Plan? A cafeteria ...

One of those executive measures, called the "Memorandum on Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster," includes a directive to suspend certain payroll taxes for ...