Federal income tax withheld Federal unemployment tax rate state unemployment tax rate Assuming no employees are subject to ceilings for taxes on their earnings, Salaries Payable would be recorded Lee Company has the following information for the pay period of December 15-31: Gross payroll Social security rate Medicare rate $15,255 6% 1.5% $3,684 0.8% 5.4% for Oa. $9,481.07 Ob. $10,426.88 Oc. $10,625.19 Od. $15,255.00