Payroll liabilities include two of the following types of amounts: Note: Check all that apply Check All That Apply Amounts withheld from employee paychecks that must be paid to third parties, such as federal income tax withheld Amounts withheld from employee paychecks that must be paid to third parties, such as federal income tax withheld Payroll tax expenses owed by the business, such as unemployment tax Payroll tax expenses owed by the business, such as unemployment tax Net paycheck amount paid to employees Net paycheck amount paid to employees Contractor payments