Most Company has nine employees FICA Social Security taxes are 6.2% of the first $ 128,400 paid to each employee , and FICA Medicare taxes are 145\% of gross pay FUTA taxes are 0.6\% and SUTA taxes are 5,4% of the first $ 7,000 paid to each employee. Cumulative pay for the current year for each of its employees follows Cumulative Pay 40,900 87,500 Employee Cumulative Pay Michelle 144,000 Michael M 107,400 128,900 Employee John W Cumulative Pay 131,400 37,400