Assume payroll for kicker sound systems for the month of January was 450,000 in the following withholdings French benefits and payroll taxes apply federal and state income tax withheld 130,000 health insurance premiums Blue Cross paid by employer 12,500 contribution to retirement plan fidelity paid by employer, 55,000. If I see a tax rate 7.65% federal and state unemployment tax rate 6.20% assume that the kicker has paid none of the withholdings or payroll taxes by the end of January