A young boy stands on a golf mat with a city on the horizon, and a golf club in his hand, which appears to have just been swung.
A boy has just swung his golf club at the goft course.
Furthermore, individuals and businesses subject to social insurance taxes are subject to them as a byproduct of their decision to enter covered employment or engage in a covered business, so especially for the major, broad-based social insurance programs--Social Security, Medicare (hospital insurance), and unemployment