An employee eamed $44,000 working for an employer in the current year. The current rate for Federal Insurance Contributions Act (FICA) Social Security is 6.2\% payable on earnings up to $137,700 maximum per year, and the rate for Federal insurance Contributions Act (FICA) Modicare 1.45\%. The employer's total Federal Insurance Contributions Act (FICA) payroll tax for this employee is: Multiple Choice $2,728.00 $3,366.00. $638.00. \$0, since the Federal Insurance Contributions Act (FICA) tax is only deducted from an employee's pay