People fill out a W-4 when they are hired. On that you tell employer how much withholding you want taken out. EMPLOYERS ARE NOT ON THE HOOK....if you don't take out enough withholding. That is between you and IRS. THAT IS AN OUTRIGHT LIE BY THIS ARTICLE. WITHHOLDING....is passed on to government, with matched fica tax by employer, every quarter. WITHHOLDING IS NOT MATCHED. I think, these employers want to keep the withholding as LONG AS THEY CAN...for their benefit. LIARS.
MANY EMPLOYERS DRAG THEIR FEET IN PASSING ON THE FICA , (MATCHED) & WITHHOLDING FROM PEOPLE'S PAYCHECKS.
Some employers are using YOUR MONEY....as their capital to run the business. You can see, why they don't want LESS WITHHOLDING. LESS MONEY FOR THEM TO USE FOR 3 MONTHS! Or Longer. They in essence, are stealing from you, if they don't pass it on to government on form 940, and 941.