In the last chapter, employee payroll taxes were discussed. In this chapter employer taxes are discussed. What are the employer taxes? FICA is both an employer and an employee tax. Why? If employers match FICA, what happens if you are self$-$employed and there is no employer to provide the matching FICA? Employers file payroll tax forms quarterly, but those employers pay employer taxes on different schedules. What determines when employers are required to pay payroll taxes?