| A | B |
| Employee's federal income taxes | An amount withheld only from the employee's wages |
| Social Security (FICA) taxes | An amount both withheld from the employee's wages and a tax or cost paid by the employer |
| Union Dues | An amount withheld only from the employee's wages |
| Federal Unemployment taxes | A tax or cost paid only by the employer |
| Pension contributions | An amount withheld only from the employee's wages An amount both withheld from the employee's wages and a tax or cost paid by the employer |
| Medicare taxes | An amount both withheld from the employee's wages and a tax or cost paid by the employer |
| Medical insurance premiums | An amount withheld only from the employee's wagesAn amount both withheld from the employee's wages and a tax or cost paid by the employer |
| Employee's state income taxes | An amount withheld only from the employee's wages |
| State unemployment taxes | A tax or cost paid only by the employer |
| United Way donations | An amount withheld only from the employee's wages |