4. An employer in Columbia, South Carolina, employs three individuals, whose taxable earnings to date (prior to the current pay period) are $14,500, $12,100, and $4,500. During the current pay period, these employees earn $1,200, $3,500, and $2,700, respectively. The applicable SUTA tax rate is 3.4%, and the South Carolina SUTA threshold is $14,000. Calculate the FUTA and SUTA tax owed by the employer. South Carolina is not a credit reduction state. | 4. An employer in Columbia, South Carolina, employs three individuals, whose taxable earnings to date (prior to the current pay period) are $14,500, $12,100, and $4,500. During the current pay period, these employees earn $1,200, $3,500, and $2,700, respectively. The applicable SUTA tax rate is 3.4%, and the South Carolina SUTA threshold is $14,000. Calculate the FUTA and SUTA tax owed by the employer. South Carolina is not a credit reduction state. |