solary is subpect to FUTA and SUTA. Recced debets trst, then credits Seloct the exlasatice on the last ine of the poumal entry tatie) ( 3 (Cick the con to vew payrob tax rate intomaten) Bega with the entry to accrue salanes expense and payrot with holings for the erployee More info For all partol calculatons use the tollowing tax tates and round amcunts to the nearest cent Empioree OASD 62% on Lrst 1132,900 eamed Nedcare 1.45% ip to 5200,000.235% of earnngs above $200000 Employer OAsex 62% on first 5132900 cumed Medicare 1 46\%. FUTA Next recoed the entry to accrue employer payrol taxes for Anold Compary Now record the payment of employee and employer payroll taxes for Arnold Company