An employee earned $42.800 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 Multiple Choice $6,548,40 $3.274 20 $265360 $620.60 . 50. since the RICA 13 is only decretoman's