Employer's Payroll Taxes Employers are subject to the following payroll taxes for amounts paid their employees: FICA Tax: Employers must match the employee's FICA tax contribution Federal Unemployment Compensation Tax (FUTA): This employer tax provides for temporary payments to those who become unemployed. The tax collected by the federal government is allocated among the states for use in state programs rather than paid directly to employees. Congress often revises the FUTA tax rate and maximum earnings subject to tax. State Unemployment Compensation Tax (SUTA): This employer tax also provides temporary payments to those who become unemployed. Exercise 4 Employee Net Pay Lindsey Vater's weekly gross camings for the week ended March 9 were $1,000, and her federal income tax withholding was $161.20. Assuming the social security tax rate is 6% and Medicare tax is 1.5% of all earnings, what is Lindsey's net pay? If required, round your answer to two decimal places, Deductions: Total deductions Net pay