An employee earned $45,000 during the year working for an employer. The FICA tax for social security is 6.2% and the FICA tax for Medicare is 1.45%. The employee's share of FICA tax for taxes is: $652.50. Zero, since the employee's pay exceeds the FICA limit. $3, 442.50. $4, 095.00. $2, 790.00