4 ms·

Economically speaking, payroll taxes are always a burden on the employee, not on the employer, even if the employer is the one writing the check.

• aoeusnth1 8y ago
  Doesn't that depend on the relative price sensitivity of the employer vs. the employee - namely, the elasticity of labor demand / supply?
  • conanbatt 8y ago
    That is correct, its just that employees are a lot less inelastic than employers, for multiple practical reasons.