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An employee earns $4,000 per week. Contributes $150 to their 401(k) plan and $75 to United Way. What is the employee's FICA taxes for the period?

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Final answer:

To calculate an employee's FICA taxes, use 6.2% of gross income for Social Security and 1.45% for Medicare. The total FICA taxes for a weekly income of $4,000 comes to $306, with Social Security tax being $248 and Medicare tax $58.

Step-by-step explanation:

The student's question pertains to calculating FICA taxes, which are composed of Social Security and Medicare taxes, for an employee with a specific income. First, we need to calculate the gross weekly income, before any deductions:

  • Gross weekly income: $4,000

Next, to calculate the FICA taxes, we apply the following percentages to the gross income:

  • Social Security tax is 6.2% of the gross income.
  • Medicare tax is 1.45% of the gross income.

The FICA tax calculations will be:

  • Social Security tax = 6.2% of $4,000 = 0.062 * $4,000 = $248
  • Medicare tax = 1.45% of $4,000 = 0.0145 * $4,000 = $58

Therefore, the total FICA taxes for the period are:

  • Total FICA tax = Social Security tax + Medicare tax = $248 + $58 = $306

Note: The deductions for the 401(k) plan and United Way do not affect the calculation of FICA taxes as they are calculated based on the gross income.

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