Amount Subject to Payroll Taxes Unemployment Tax Payroll Wages Due FICA Federal Factory $122,600 $122,600 Sales 33,800 33,800 $41,300 4,200 State $41,300 4,200 Administrative Total 39,100 $195,500 39,100 $195,500 $45,500 $45,500 At this point in the year, some employees have already received wages in excess of those to which payroll taxes apply. Assume that the state unemployment tax is 2.5%. The FICA rate is 7.65% on an employee's wages to $128,400 and 1.45% in excess of $128,400. Of the $195,500 wages subject to FICA tax, $20,300 of the sales wages is in excess of $128,400. Federal unemployment tax rate is 0.8% after credits. Income tax withheld amounts to $17,300 for factory, $6,700 for sales, and $5,800 for administrative.