How each payroll tax obligation is worked out

Each obligation in a payroll tax run is the tax the payroll actually withheld or charged for it, line by line from the payslips, so the run agrees with the payroll register.

Compute the obligation (in a payroll tax run) gives one row per registration. Each row adds up only the payslip lines that belong to it.

• Federal income tax withholding is the federal income tax lines only. Social security, Medicare and state income tax are no longer counted inside it as well as under their own registrations.
• Social security and Medicare show the employee's share and the employer's share separately. Additional Medicare is included with Medicare.
• State income tax, state unemployment and state programmes such as disability or family leave go to the registration for that state. A city or school-district tax goes to the registration for that locality.
• India: TDS, EPF (with EPS, EDLI and the admin charge), ESI, professional tax and labour welfare fund each go to their own registration. Saudi Arabia: GOSI annuities, SANED and occupational hazards go to the social security registration.
• If no payslip has a line for a registration, its own rates are used on each person's wages. The wage base cap is applied per person for the year, so one high earner's excess is not hidden by other people's room under the cap.
• Employer plan contributions, such as a 401(k) match, are not payroll tax and are not counted.