Why is employee taxes paid by employer part of the gross?

Welcome to the Community, @lfleming-solarde.

I'm here to share information about employee tax paid by employers.

Employee taxes paid by employers are based on their gross pay, but it does not affect their net pay. Other taxes paid by the employee will make their net pay lesser.

Here is an article you can read to help you learn more about payroll taxes: Understand how your payroll taxes are calculated.

Let me know if you have other questions about employee taxes. I'm always here to help. Have a great day.