 In this presentation, we will take a look at taxes for the employer and employee. We're going to look at taxes and deductions and determine whether or not it's the employer tax or employee tax and deduction. In other words, we're looking at who is responsible for paying these items, is it the employer or the employee. Now this is a confusing question because in one sense, you might argue that they're all employer responsible taxes because the employer is really the one that's facilitating the payment, making the actual logistics of the payment happen. However, the question is really whether or not it's being taken out of the employee's gross pay to get down to net pay or is it something that the employer is paying over and above and outside of the calculation of gross pay. And that might be a more accurate way to think about it because there's a lot of implications when we say that an employer tax or an employee tax.