State payroll taxes are employment taxes imposed by individual states on employers and/or employees. These taxes are in addition to federal payroll taxes and are used to fund state-run programs like unemployment insurance and disability insurance. The types of state payroll taxes and rates can vary widely between states. Common examples include state unemployment insurance tax, state income tax withholding, and state disability insurance tax. Employers are generally responsible for withholding and remitting these taxes to the appropriate state agencies.