Required information Learning Objective 11-P2: Compute and record employee payroll deductions and liabilities. Employee payroil deductions include FICA taxes, income taxes, and voluntary deductions such as for pensions and charities. They make up the difference between gross and net pay. ployee Payroll and Deductions Voluntary deductions from employee pay can include all of the following: (You may select more than one answer. Single click the box with the question mark to produce a check mark for a correct answer and double click the box with the question mark to empty the box for a wrong answer. Any boxes left with a question mark will be automatically graded as incorrect.) Medicare taxes Pension contributions Life insurance premiums Social Security taxes Union dues