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BMX Company has one employee. FICA Social Security taxes are 6.2% of the first $

ID: 2511384 • Letter: B

Question

BMX Company has one employee. FICA Social Security taxes are 6.2% of the first $118,500 paid to its employee, and FICA Medicare taxes are 1.45% of gross pay. For BMX, its FUTA taxes are 0.6% and SUTA taxes are 2.9% of the first $7,000 paid to its employee.

Exercise 9-5 Computing payroll taxes LO P2, P3

Compute BMX’s amounts for each of these four taxes as applied to the employee’s gross earnings for September under each of three separate situations (a), (b), and (c). (Round your answers to 2 decimal places.)

Gross Pay through August Gross Pay for September a. $ 6,600 $ 500 b. 18,400 2,300 c. 112,400 8,200

Explanation / Answer

Answer a. Taxes to be Withheld From Gross Pay (Employee Paid Taxes) September Earnings Subject to Tax Tax Rate Tax Amount FICA Social Security Tax                    500.00 6.20%                  31.00 FICA Medicare                    500.00 1.45%                    7.25 FUTA                    400.00 0.60%                    2.40 SUTA                    400.00 2.90%                  11.60 Answer b. Taxes to be Withheld From Gross Pay (Employee Paid Taxes) September Earnings Subject to Tax Tax Rate Tax Amount FICA Social Security Tax                2,300.00 6.20%               142.60 FICA Medicare                2,300.00 1.45%                  33.35 FUTA                             -   0.60%                         -   SUTA                             -   2.90%                         -   Answer c. Taxes to be Withheld From Gross Pay (Employee Paid Taxes) September Earnings Subject to Tax Tax Rate Tax Amount FICA Social Security Tax                6,100.00 6.20%               378.20 FICA Medicare                8,200.00 1.45%               118.90 FUTA                             -   0.60%                         -   SUTA                             -   2.90%                         -