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An employee earned $ 1 0 0 , 0 0 0 working for an employer in the current year. The current rate for Federal Insurance

An employee earned $100,000 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 a $137,700 maximum per year, and the rate for Federal Insurance Contributions Act (FICA) Medicare 1.45% of all earnings. The employers total Federal Insurance Contributions Act (FICA) payroll tax for this employee is:

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