Transaction February 14 Paid the semi-monthly payroll, $2,500 of direct labor for Job #1 (250 hrs.), and $400 for indirect labor (40hrs) and $1,100 as Salary Expense [for administrative and selling salaries]. The amounts withheld are $550 for income taxes and $350 for FICA taxes. Please Note: A second journal entry for the employer's portion of the payroll taxes must be recorded. This includes matching the FICA taxes, .8% for Federal Unemployment taxes and 5.4% for State Unemployment taxes.