 In this presentation, we will take a look at the employer taxes calculation. It's important to keep the difference and distinction between the employer taxes and the employee taxes when considering payroll taxes. This can be difficult because they are related in some ways. There's some taxes that'll look much of the same and because the employer really is the one responsible for actually making the employee pay the employee taxes, meaning the employer is really the one that is physically conducting the logistics of writing the check or making the payments for the taxes to the Fed and the state, but they're coming out of the employee paycheck. So the employer is still making the payment or physically making the payment, but it's being paid by the employee in the case of employee taxes as opposed to the employer taxes where they're not coming out of the paycheck. These are the taxes.