BE 10-4 Journalize payroll tax Obj. 2 The payroll register of Heritage Co. indicates $3,900 of social security withheld and $975 of Medicare tax withheld on total salaries of $65,000 for the period. Earnings of $10,000 are subject to state and federal unemployment compensation taxes at the federal rte of 0.8% and the state rate of 5.4%. ME HoW Journalize the entry to record the payroll tax expense for the period