Business payroll taxes include Social Security taxes, Medicare/Medicaid taxes, state unemployment taxes and federal unemployment taxes, as well as the remission of federal withholdings for the employee. The total amount of payroll processed determines how often you remit payroll taxes to the respective taxing authorities, but most payroll remissions will occur at least quarterly with the exception of federal unemployment taxes, which can occur once a year if the business has low payroll amounts. Compare the payroll totals on the tax remittance reports with reports generated by the payroll system to ensure proper reporting of all payroll amounts. Perform manual calculations of all computer-generated totals to ensure proper calculation of amounts due. Verify that electronic or check remissions equal the exact amount recorded on tax remittance reports.