Food for thought. I have worked bookkeeping for years, and I can tell you the average person in most states do not pay payroll taxes. They have income tax taken out and many get it all back anyway, and SSI and Medicare. Those are not considered Payroll taxes.
The employer pays for (In Washington State) Labor and Industries, Unemployment insurance, and the employer's share of SSI and Medicare. Those are considered Payroll Taxes.
So Where are the payroll taxes That are promised at being cut? They are not planning on cutting taxes on most employers who are small business. How does that help the employee? What will happen is that most small businesses that have 250,000 in gross income, really only has 30000-40000 in net income a year. But he is taxing them, so who gets a job cut out so the employer can pay higher taxes on anyone else?
AS I said, food for thought