in employee earned $100,000 working for an employer in the current year. The current rate for Federal insurance Contributions Act (FICA) Sociat Security is 5.2\% payable on earnings up to a $137700 maximum per yeac and the rate for Federal insurance Contributions ACt (FCCA) Medicare 1.45\% of all earnings. The employer's total Federal Insurance Contributions Act (FiCA) payroll tax for this employee is: Muliple sholce 57550 59830 4179 50. since the federal inweance Contrbutlons Act poaj the is onty deducted trom an employies per