U.S. Payroll

This section collects terms that are clearly U.S.-specific, such as federal and state income tax withholding, W-2 reporting, and other payroll language that should stay labeled as U.S. payroll.

Use it when the term needs U.S. labeling to stay accurate rather than being stretched into a generic payroll explanation.

Current pages:

• W-4 explains the U.S. payroll form used to set up federal withholding.
• Employer Identification Number explains the employer identifier used in U.S. payroll administration.
• EFTPS explains the electronic payment system commonly used for federal payroll-tax deposits.
• FICA explains the broader U.S. payroll framework that includes Social Security and Medicare payroll tax lines.
• Social Security Tax explains one of the familiar U.S. paycheck tax lines.
• Medicare Tax explains the related U.S. paycheck tax line tied to the same broader framework.
• FUTA explains a federal employer-side unemployment payroll obligation.
• SUTA explains the related state unemployment payroll concept on the employer side.
• Federal Income Tax Withholding explains the employee-side U.S. federal withholding line.
• State Income Tax Withholding explains the separate state payroll withholding line where applicable.
• Supplemental Wages explains the U.S. payroll wage category often discussed separately from regular pay.
• Supplemental Withholding explains the U.S. withholding treatment discussion tied to supplemental wages.
• Payroll Tax Deposit Schedule explains the payment-timing framework for federal payroll-tax deposits.
• Form 941 explains the key U.S. employer payroll tax return built from payroll records.
• Form 940 explains the U.S. federal unemployment payroll tax return.
• Form 944 explains the alternate U.S. employer payroll tax return used in specific reporting cases.
• W-2 explains the U.S. year-end wage and tax statement.

In this section

• EFTPS
  What EFTPS means in U.S. payroll, why it matters to payroll tax deposits, and how it fits employer payroll workflow.
• Employer Identification Number
  What an Employer Identification Number means in U.S. payroll and why it matters to payroll tax filing and payment workflows.
• Federal Income Tax Withholding
  What federal income tax withholding means in U.S. payroll, how it appears on paychecks, and why it affects net pay.
• FICA
  What FICA means in U.S. payroll, how it relates to paycheck tax lines, and why it matters beyond the employee pay stub.
• Form 940
  What Form 940 means in U.S. payroll, how it relates to FUTA, and why it matters to employer payroll reporting.
• Form 941
  What Form 941 means in U.S. payroll, what it reports, and why it matters after payroll runs are complete.
• Form 944
  What Form 944 means in U.S. payroll, how it differs from Form 941, and why it matters in employer payroll reporting.
• FUTA
  What FUTA means in U.S. payroll, why it matters to employers, and how it differs from employee paycheck withholding.
• Medicare Tax
  What Medicare tax means in U.S. payroll, where it appears on pay records, and how it relates to FICA.
• Payroll Tax Deposit Schedule
  What a payroll tax deposit schedule means in U.S. payroll and why it matters after payroll creates tax liabilities.
• Social Security Tax
  What Social Security tax means in U.S. payroll, where it appears, and how it relates to FICA and paycheck withholding.
• State Income Tax Withholding
  What state income tax withholding means in U.S. payroll, where it appears, and how it differs from federal withholding.
• Supplemental Wages
  What supplemental wages mean in U.S. payroll, where they appear, and why they are often discussed separately from regular pay.
• Supplemental Withholding
  What supplemental withholding means in U.S. payroll and how it relates to bonus or other supplemental wage payments.
• SUTA
  What SUTA means in U.S. payroll, why it matters to employers, and how it differs from employee paycheck withholding.
• W-4
  What Form W-4 means in U.S. payroll, how it affects withholding setup, and why it differs from a W-2.