Payroll deductions are amounts withheld from an employee's paycheck by the employer for various purposes such as taxes, benefits, and other obligations. These amounts are taken out of the employee's gross pay before the final net pay is issued. Some deductions are mandatory by law, including federal and state income taxes, Social Security, Medicare, and court-ordered payments like garnishments. Other deductions may be voluntary, such as contributions to retirement plans, health insurance premiums, union dues, or charitable donations. Payroll deductions fall into several categories:

• Mandatory tax withholdings (federal, state, Medicare, Social Security)
• Benefit premiums (medical, dental, vision insurance)
• Court-ordered payments (child support, alimony)
• Voluntary deductions (retirement savings, charitable contributions)

Employers are responsible for accurately calculating these deductions and submitting the appropriate amounts to the relevant agencies or recipients. These deductions help employees meet legal, financial, and benefit obligations directly from their paychecks.