Which of the following actions is not related to the concept of withholding?

The correct action that is not related to the concept of withholding is the ranking of employee performance. Withholding primarily deals with the collection and remittance of taxes from employee wages. When an employer withholds taxes, they deduct a certain amount from an employee's paycheck and this amount is usually for federal income tax, Social Security, and Medicare taxes, among others.

Deducting income tax from wages is a fundamental part of withholding, as it directly aligns with the employer’s obligation to ensure that taxes are collected before employees receive their pay. Remitting collected taxes to the government is another key aspect of withholding, as it fulfills the employer's responsibility to forward those withheld amounts to the appropriate tax authorities.

Calculating payroll expenses, while it might involve considerations of withholding amounts for tax purposes, mainly pertains to understanding the total cost of employment, rather than being a direct action related to withholding itself. However, none of these actions relate to performance evaluation, which is what ranking employee performance entails. This process is focused on assessing how well employees perform their job duties, typically involving criteria such as quality of work, productivity, and collaboration, none of which connect to tax withholding.