An employee earned $4,000 working for an employer. The current rate for FICA social security is 6.2% and the FICA Medicare rate is 1.45%. The employer's total FICA payroll tax for this employee is:

Zero, since the FICA tax is a deduction from an employee's pay, and not an employer tax.

$612.00.

$248.00.

$306.00.

$58.00.