What tax is not deducted from an employees payroll?

One tax that is not typically deducted from an employee's payroll is the federal income tax for self-employed individuals. Unlike regular employees, self-employed individuals are responsible for paying their own taxes, including both income tax and self-employment tax, which covers Social Security and Medicare. Additionally, certain local taxes or voluntary contributions, such as retirement plan contributions or health insurance premiums, may also not be deducted from payroll.