The FICA tax rate is 7.65%: Social Security 6.2% of the first $137,700 of calendar year pay and Medicare 1.45% on all pay. REQUIRED: Compute the FICA taxes for an employee who earns $4,000 of gross pay during the current pay period in each of the following cases. Case 1: The employee's year to date earnings through the prior pay period are $35,600. Case 2: The employee's year to date earnings through the prior pay period are $134,800. Case 3: The employee's year to date earnings through the prior pay period are $136,300. Case 4: The employee's year to date earnings through the prior pay period are $157,000