An employee earned $42,300 working for an employer in the current year. The current rate for FICA Social Security is 6.2% payable on earnings up to $127,200 maximum per year and the rate for FICA Medicare 1.45%. The employer's total FICA payroll tax for this employee is:

Multiple Choice

$3,235.95.

$613.35.

$2,622.60.

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

$6,471.90.