Paloma Co. Stars has four employees. FICA Social Security taxes are 6.2% of the first $110,100 paid to each employee, and FICA Medicare taxes are 1.45% of gross pay. Also, its FUTA taxes are 0.8% and SUTA taxes are 2.15% of the first $7,000 paid to each employee. The company is preparing its payroll calculations for the week ended August 25. Payroll records show the following information for the company%u2019s four employees.

Current Week
Name	Gross Pay through 8/18				Gross Pay				Income Tax Withholding
Dahlia		$	108,500			$	2,500			$	289
Trey			36,900				950				150
Kiesha			7,350				500				44
Chee			1,300				450				35

In addition to gross pay, the company must pay one-half of the $70 per employee weekly health insurance; each employee pays the remaining one-half. The company also contributes an extra 7% of each employee%u2019s gross pay (at no cost to employees) to a pension fund.

1) Employees FICA withholdings for social security

Employee Earnings Subject to tax Tax Rate Tax Amount

Dahlia 6.20%

Trey

Kiesha

Chee