Final answer:
Employers are mandated by law to contribute to employment insurance, which includes pension insurance to ensure some benefits are paid if the company cannot fulfill its pension promises, and worker's compensation insurance to support workers injured on the job. The correct option is B.
Step-by-step explanation:
The mandatory contribution that is made by employers, which also provides a guarantee of payment in certain scenarios, is employment insurance.
This includes pension insurance, where employers that offer pension plans are required, by law, to pay a fraction of what they set aside for pensions to the Pension Benefit Guarantee Corporation.
This organization ensures that workers receive at least some pension benefits if the company is unable to fulfill its pension promises due to bankruptcy.
It is a form of compensation that employers contribute to on behalf of their employees to ensure they have income after retirement.
Additionally, employers are legally obliged to contribute to worker's compensation insurance, a fund that supports workers who are injured on the job. The correct option is B.