All of the following are employer payroll taxes except:

A) Social Security tax equal to that withheld from employees.
B) Medicare tax equal to that withheld from employees.
C) State unemployment tax.
D) Federal unemployment tax.
E) Federal income tax equal to that withheld from employees.

Employer Payroll Taxes

Taxes that employers are required to pay on behalf of their employees, including social security and Medicare taxes.

Social Security Tax

A mandatory payroll tax collected to fund the Social Security program, providing retirement, disability, and survivors' benefits.

Medicare Tax

A federal tax that funds the Medicare program, which is withheld from an employee's paycheck and also matched by the employer.