An HR Glossary for HR Terms

Glossary of Human Resources Management and Employee Benefit Terms

Payroll Tax Rates

What Are Payroll Tax Rates?

Payroll taxes for employees are deductions made from an employee’s paycheck, including:

Payroll taxes for employers are made up of:

As of 2020, payroll tax rates are as follows:

Federal Unemployment Tax

Employer pays: 6%

Employee pays: 0%

State Unemployment Tax

Varies by state. To find this information, visit your state’s Department of Labor website.

Social Security

Employer pays: 6.2%

Employee pays: 6.2%


Employer pays: 1.45%

Employee pays 1.45%