Journalize Payroll Tax The payroll register of Castilla Engineering Co. indicates $2,724 of social security withheld and $681.00 of Medicare tax withheld on total salaries of $45,400 for the period. Earnings of $13,600 are subject to state and federal unemployment compensation taxes at the federal rate of 0.6% and the state rate of 5.4%. Provide the journal entry to record the payroll tax expense for the period. If an amount box does not require an entry, leave it blank. Round to two decimal places. Payroll Tax Expense Social Security Tax Payable Medicare Tax Payable State Unemployment Tax Payable Federal Unemployment Tax Payable Feedback Check My Work Remember that there is typically a maximum amount of eamings subject to state and federal unemployment taxes.