Prepare the register for each EE and then journal. March 15th payroll (Semi-monthly) Cty rate for each EE 1.75%, Company SUTA rate 3% EE #1 Past wages $10,000/ current wages $2,500. EE#2 Past wages $8,100/ current wages $2,025 EE #3 Past wages $6,400/ current wages $1,600 Fed wh Fed Wh = $230 Fed Wh (2 $190 $140 March. 31st - Pay the Federal w/h, Social Security, and Medicare payroll taxes that are due from the March 15th payroll.