Which of the following represents a payroll expense for an employer?

The recognition of payroll expenses for an employer includes obligations that contribute to employee compensation and related costs, and this is why state unemployment tax is considered a payroll expense. State unemployment tax is assessed on employers based on the wages paid to their employees, and it is a necessary cost of employing staff, reflecting the employer's investment in the workforce.

While cash paid to employees is also a significant aspect of payroll expenses, it is merely the distribution of wages rather than a component that accounts for the overall cost to the employer. FICA taxes withheld from employees represent amounts that are deducted from employees' wages and remitted to the federal government, and thus they do not constitute a direct expense for the employer in terms of payroll costs. Net income from operations is a financial measure that indicates the profitability of a business, but it does not directly relate to expenses incurred in the payroll process. Therefore, the state unemployment tax stands out as the key payroll expense representing an employer's statutory obligations.