In addition to what the employee would pay in income tax on taxable wages an employer also pays their own payroll taxes on all taxable wages like:

  • FICA
  • FUTA
  • SDI
  • SUI
  • ETT

Are these taxes due from the employer on 401K matches?

What about on non-taxable fringe benefits?

  • I didn't notice this has been answered before... – littleadv Oct 5 '14 at 22:27
  • 2
    @littleadv this is not a duplicate because that question asks what the employee must pay. I am asking about what the employer must pay. – Matthew Oct 6 '14 at 2:46
  • this is a different question. This is about what tax employER pays. – Calvin Dec 16 '15 at 17:56




Generally, FUTA is limited to a very low amount compared to the overall salary (first $7K a year)


Depends on the state law, generally is also limited to a certain maximum amount.


Same as SDI - depends on the state law.


If you're referring to the California Employment Training tax - it is limited to the first $7K of the annual pay, same as FUTA.

Non-taxable fringe benefits are not considered wages.

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