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an employee receives an hourly rate of $45, with time and half for all hours worked in excess of 40 during the week. payroll data for the current week are as follows: hours worked, 48; federal income tax withheld $950; social security tax rate, 6.5% on maximum of $100,00 and medicare tax rate, 1.5% on all earnings; state unemployment compensation tax, 3.4% on the first $7,000; federal unemployment compensation tax, .8% on the first %7,000. calculate the employers payroll tax expense if 1. this is the first year and the employee has no cumulative earning for the year to date. b. the employees cumulative earning for the year prior to this week equal $6,200. c. the employee’s cumulative earnings for the year prior to this week equal $98,700.
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