ederal unemployment taxes. a. Determine the employer's payroll taxes, using the following rates: state unemployment, 5.4%; federal unemployment, 0.8%. x Feedback 7 Check My Work Remember that there is typically a maximum amount of earnings subject to state and federal unemployment taxes. b. Journalize the entry to record the accrual of payroll taxes. If an amount box does not require an entry, leave it blank. Feedback - Check My Work