https://newlifegenetics.com/dna-allergy-testing/ The employer is obliged to collect from the employee's salary a deposit for federal and state tax (where applicable), as well as to pay social security advances and sickness contributions (in total approximately 7.65% of gross income). The employer then transfers the deposit, usually once a quarter, to the appropriate office. The employer is also obliged to send the employee the W2 form by 31 January of the following year, which contains the sum of remuneration paid and taxes collected (it is the basis for tax settlement with the IRS). The employer may additionally collect health insurance fees, a 401 (k) fund and pension fund contributions from the employee's payment.