Withholding cases. If the payee is an individual, the company is responsible for the potential tax liability. For other cases, the employee will be recipients of tax liability arising.
Withholding if the payee is an individual, the company will be responsible for the tax liability that might arise. For other cases, employees will be borne by the tax.
In case of withholding. If the payee is individual, the company will be responsible for the tax burden may occur. For other employees will bear the burden of tax occurred.