Recording Payroll Taxes According to a summary of the payroll of Kirby Co., $416,000 in earnings were subject to the 7.6%, FICA tax. Also, $47,840 in earnings were subject to state and federal unemployment taxes. Round your answers to the nearest cent. a. Calculate the employer's payroll taxes, using the following rates: state unemployment, 4.396, federal unemployment, 11%, 34,199X