 Welcome to Unit 7 of PRDV204 Payroll Applications. In this unit, we'll look at legally mandated benefits and the impact they have on payroll. An employer is required to offer an employee certain benefits, such as worker's compensation, social security contributions, emergency leave and unemployment insurance. In some cases, they may even be obligated to provide COBRA benefits and disability insurance. As you progress through this part of the course, you may be surprised to learn that an employer is not legally required to offer an employee benefits such as paid leave or dental insurance. These optional benefits may be offered by an employer to make an organization more attractive to existing and potential employees. It is important to remember that it's the employer's responsibility to correctly identify and collect withholdings associated with benefits. So we'll conclude this unit by learning to calculate benefits, payroll taxes and insurance. Congratulations on your progress so far, and I'll see you at the beginning of Unit 8.