Payroll taxes are the taxes witheld by an employer from an employee's paycheck which covers the appropriate amount of federal and state taxes as well as FICA tax (also known as Social Security)....
Some debts, such as taxes (including payroll taxes, most student loans and unpaid wages) are not forgiven in bankruptcy even if you file, and will not be discharged even if you are given bankruptcy...
An wmployer not paying over payroll taxes has much, much greater problems. Payroll withholding is from the employees earnings...it is their money to pay their tax liability. the employer has those...