An employee earned $44,100 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: 029 Multiple Choice $3,373.65 Zero, since the FICA tax is a deduction from an employee's pay, and not an employer tax $639.45 $2.734,20 $6,747.30