and the other is social insurance and other. When the employer turns these taxes to the government, he will have to match the same amount you have paid for social insurance taxes. (He doesn't have to double the federal taxes withheld from your paycheck). Since if you are treated as a regular employee the employer will have to pay social insurance taxes on your behalf too, a lot of employers prefer not to treat you as an regular employee. In stead, they preper treating you as a CONTRACTOR, with YOU obligated for ALL taxes. In this case, your paycheck is before tax, and tax can be a lot higher than being treated as an regular employee in many circumstances. Make sure you ask the employer if you are treated as an regular employee, or you are treated as a contractor. If the later, it will be wise for you to make quarterly deposits for income taxes to avoid penalties and interests at year end. Hope this helps. Cheers.