An employee eamed $44,000 working for an employer in the current year. The current rate for FICA Social Security is 6.2% payable on earnings up to $128.400 maximum per year and the rate for FICA Medicare 1.45%. The employer's total FICA payroll tax for this employee is: $2,728.00 O $6.732.00 $638.00 0 $3,366.00 so, since the FICA tax is only deducted from an employeo's pay