To pay payroll taxes, you need to:
Calculate FICA tax, which consists of Social Security and Medicare taxes.
Withhold the tax from your employees' wages and pay your share as an employer.
Report the withheld tax quarterly on Form 941 to the IRS.
Deposit the tax electronically through the Electronic Federal Tax Payment System (EFTPS) for federal taxes, and follow your state's method for state taxes.
Keep detailed records of your payroll tax calculations, withholdings, reports, and deposits.