[header] How to pay payroll taxes [title] Add up your employee's total compensation. [step] For purposes of payroll taxes, gross wages generally include all salaries, bonuses, commissions, and fringe benefits. Basically, it includes all pay you give to an employee for their services. 
[substeps] However, payments for accident or health insurance plans are not considered wages for purposes of federal income, social security, medicare, and futa taxes. The rules are more complicated if you offer employees a 401 (k) plan.