The business owner is a direct taxpayer with respect to federal and state unemployment taxes. The employer is required to obtain a W-4 statement from an employee, which indicates the employee status for withholding. The employer is then required to compute the proper amount of taxes due by each employee for each pay period, withhold it and pay it over to the taxing authorities in a timely manner.
Severe penalties apply to delinquent payments.
It simply a matter of learning how to compute the taxes required for each pay period and then making a timely payment. Computer programs such as QuickBooks do most of this for you. These requirements actually involve fairly simple clerical procedures, which can be learned in a few hours. The hard part is actually paying the taxes. Businesses have a tendency to make unauthorized loans from taxing authorities.