Which of the following is included in Federal Employment Tax?

The inclusion of Medicare as a Federal Employment Tax is based on its role in financing the Medicare program, which provides health insurance for individuals aged 65 and older, as well as for certain younger individuals with disabilities. Employers and employees both contribute to the Medicare tax, which is calculated based on the employee's wages. This tax is mandatory for most workers in the United States and is collected by the federal government, therefore classifying it as a federal employment tax.

In contrast, state income tax withholding is governed by state law and varies by state, which is why it is not considered a federal tax. Sales tax is generally imposed at the state and local levels and does not relate to employment taxes. Corporate tax, while a federal tax, applies to the taxation of business income rather than being a tax specifically on employment or payroll. Thus, Medicare stands out as the correct answer in the context of Federal Employment Taxes.