12 An employee earns $6,200 per month working for an employer. The Federal Insurance Contributions Act (FICA ) tax rate for Social Security is 6.2% of the first $ 137.700 earned each calendar year and the Federal Insurance Contributions Act (FICA) tax rate for Medicare is 1.45 % of all earnings. The current Federal Unemployment Taxes (FUTA ) tax rate 0.6%, and the State Unemployment Taxes ( SUTA ) tax rate is 5.4 %. Both unemployment taxes are applied to the first $7,000 of an employee's pay . The employee has $210 in federal income taxes withheld . The employee has voluntary deductions for health insurance of $178 and contributes $89 to a retirement plan each month . What is