In most states UI taxes are borne by the employer only.
Also in NJ a disability insurance tax is deducted from the employee.
Can’t find a list of which states do or do not impose taxes for unemployment and/or disability on the employee, curious how many do or don’t. My own ignorance thought it was the same in all states to some degree, only have knowledge of NJ having lived there my whole life until moving to PA 3 yrs. ago :)