Without understanding FICA, many high school students who begin working are shocked when they get their first paychecks. This article clearly explains these payroll taxes and what they mean for both employees and employers.

Learn about different types of tax cuts the government can use to help control unemployment. The article explains how tax cuts create jobs, but it also suggests other steps the government can take that may be more effective.

This Entrepreneur Magazine article provides "Everything you wanted to know about payroll taxes, and then some," and includes a good explanation of FICA (social security and medicare) withholding.

This site provides an example of pay stub and explains each entry; it also explains a W-2 statement.

This article has the employer realize the importance of reporting fringe benefits to the IRS. This explains what fringe benefits are. Lists certain benefits that may be excluded from income as well as others which may not be excluded.