Payroll Amounts $100,000 $90,000 $80,000 $70,000 $60,000 $50,000 $40,000 $30,000 $20,000 $10,000 $103,200 $12,000 $7,200 $7,200 $0 Salaries and wages earned Employee income taxes withheld FICA Payroll Taxes Paid By Employee Employer FICA Taxes FICA Payroll Taxes Employee 50.00% FICA Payroll Taxes Employer 50.00%