Ensuring Accurate Employee Deductions

Is an employee liable for taxes they owe as a result of their failure to pick up lower than normal / ideal deductions in their paycheck for the prior year?
– HR Manager, Financial Services

In short, yes. The idea behind giving employees pay stubs or access to them online is to put the onus on the employee to check their deductions and flag issues, as they arise. When they realize in March (as they prepare their tax return) that they under-deducted, the employee is responsible for payment of the taxes due, even when the issue is tied to an error by the employer when processing their requested deduction level. While some cases may result in the employer owning some responsibility, it still falls to the employee to check their stub regularly.