Final answer:
Disability insurance is not a universally required deduction for all employees, as opposed to Social Security and Medicare, which are mandated by the Federal Insurance Contributions Act (FICA).
Step-by-step explanation:
Among the options provided, the item that is NOT a required deduction for most employees is B. Disability insurance. Typically, in the United States, all workers are required to pay into Social Security and Medicare. These deductions come under the purview of the Federal Insurance Contributions Act (FICA), which mandates the collection of taxes for retirement, disability, and hospital insurance. Specifically, Social Security is a social insurance program funded through a payroll tax to assist the elderly, survivors, and the disabled, while Medicare provides health care benefits primarily for those who are aged 65 and older. The required FICA taxes cover both Social Security, at a rate of 6.2% of the gross annual income, and Medicare at 1.45%. However, disability insurance may be offered by some employers on a voluntary basis or mandated at a state level, but it is not a federal requirement for all employees across the board.