Assume that you own/operate a small business that just hired its first employee on 1/1/20.

(1) Assume your employee earned $2,800 of gross wages in December of 2020 (monthly payroll). The employee is a single individual who works and lives in WA State. Assume no state or other withholdings exist, only those required by the federal government (i.e. SS, MC, FIT, etc.). Calculate the amount of the payroll check for the month of December (i.e., take-home pay).

(2) Assume that your employee had already earned $30,000 of gross 2020 income prior to December 1, 2020. Calculate the total amount of federal payroll taxes you will pay on behalf of your employee (ignore state taxes).