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IRS.gov Website
Publication 535
taxmap/pubs/p535-021.htm#en_us_publink1000208829

Employment Taxes(p17)

rule
If you have employees, you must withhold various taxes from your employees' pay. Most employers must withhold their employees' share of social security and Medicare taxes along with state and federal income taxes. You may also need to pay certain employment taxes from your own funds. These include your share of social security and Medicare taxes as an employer, along with unemployment taxes.
Your deduction for wages paid is not reduced by the social security, medicare, and income taxes you withhold from your employees. You can deduct the employment taxes you must pay from your own funds as taxes.
taxmap/pubs/p535-021.htm#en_us_publink1000208830

Example.(p17)

You pay your employee $18,000 a year. However, after you withhold various taxes, your employee receives $14,500. You also pay an additional $1,500 in employment taxes. You should deduct the full $18,000 as wages. You can deduct the $1,500 you pay from your own funds as taxes.
For more information on employment taxes, see Publication 15 (Circular E).
taxmap/pubs/p535-021.htm#en_us_publink1000208831

Unemployment fund taxes.(p17)

rule
As an employer, you may have to make payments to a state unemployment compensation fund or to a state disability benefit fund. Deduct these payments as taxes.