An employee earned $43,600 working for an employer in the current year. The current rate for FICA Social Security is 6.2% payable on earnings up to $132,900 maximum per year, and the rate for FICA Medicare 1.45%. The employer's total FICA payroll tax for this employee is: Multiple Choice O $0, since the FICA tax is only deducted from an employee's pay. $2,703.20. $632.20. $6,670.80