Which of the Following Statements About Payroll Liabilities Is Correct

Multiple Choice

Which of the following statements about payroll liabilities is correct?

A) Accrued payroll includes liabilities required by law or voluntarily requested by employees that have not yet been paid (or remitted) .
B) Only employees are required to pay FICA taxes.
C) Both employers and employees are required to pay unemployment taxes.
D) Accrued payroll liabilities do not include any voluntary deductions by employees for charitable contributions or union dues.