What taxes do employers match?

Employers match several payroll taxes, primarily Social Security and Medicare taxes, which are part of the Federal Insurance Contributions Act (FICA). For Social Security, employers match employee contributions up to a certain wage limit, while Medicare has no wage cap. Additionally, employers may also contribute to state unemployment insurance (SUI) and federal unemployment tax (FUTA), though these are not direct matches to employee contributions. Overall, employer matching helps fund essential social safety nets and unemployment benefits.