13 11) What two payroll taxes are the responsibility of the employer? (4pts) D. Employer share of FICA and Employee income taxes. B. Employer share of FICA and the Employee share of FICA. A. Employer share of FICA and Employer share of unemployment taxes. C. Employee share of FUTA and Employee share of unemployment taxes. 12) All of the following are payroll liabilities except: (4pts) D. FICA Social Security and Medicare including both the employee and employer portion. A. Federal income taxes withheld from employee paychecks. B. State income taxes withheld from employee paychecks. C. FICO Employer's annual credit assessment.