at this point in the year, some employees have already recieved wage in excess to which payroll taxes apply.assume that the state unemployment tax is $2\mathrm{.}5\%.$ the fica rat is $7\mathrm{.}65\%$ on an employees wages to $$142,800$ and $1\mathrm{.}45\%$ in excess of $$142,800.$ of the $$188,000$ wages subject to fica tax, $$20,000$ of th sales wags is in excess of $$142,800$