A stockholder of a corporation is required to pay unemployment insurance taxes on what?

A stockholder of a corporation is required to pay unemployment insurance taxes primarily on their salary. This is because unemployment insurance taxes are typically levied on wages paid to employees in order to fund unemployment benefits. Stockholders, as owners of the corporation, do not pay taxes on their investments, merchandise, or profits; instead, these aspects pertain to the company's financial activities. The salary represents the income received for work performed, making it subject to payroll taxes, including unemployment insurance. This tax regulation ensures that only earned income from employment is considered for unemployment benefits, reinforcing the connection between wages and eligibility for such benefits.