The tax in which one-half is paid by the employer and the other half is withheld from the employee's paycheck is ______.

A) unemployment
B) FICA
C) FUTA
D) workers' compensation
E) federal income

FICA

refers to the Federal Insurance Contributions Act tax, a United States federal payroll (or employment) tax imposed on both employees and employers to fund Social Security and Medicare—federal programs that provide benefits for retirees, the disabled, and children of deceased workers.

Unemployment

A situation where an individual who is actively searching for employment is unable to find work.

FUTA

The Federal Unemployment Tax Act, a United States federal law that funds state workforce agencies and unemployment insurance for workers who have lost their jobs.