Quiz Challenge

How are employer's state benefit contributions and employer's pension contributions treated in relation to an employee's gross pay?

• A) They are statutory deductions subtracted from the employee's gross pay to calculate net pay
• B) They are non-statutory deductions voluntarily chosen by the employee
• C) They are additional payroll costs that are in addition to gross pay, and not deductions from the employee's wages
• D) They are direct reductions in the total wages and salaries expense account