I own a small company and have one employee. My business lost money in 2013 so there isn't any income tax to pay but do I still pay employer tax? I know I pay the tax that was withheld but what about the tax for just having an employee?

Thanks.

If you are referring to federal payroll tax (social security and medicare), then yes - those taxes are owed based on the wages you pay to your employee and have nothing to do with the business's profit or loss. If you are referring to some other type of tax, please clarify what you mean and whether you are referring to a state or city tax.