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BMX Company has one employee. FICA Social Security taxes are 6.20% of the first

ID: 2562036 • Letter: B

Question

BMX Company has one employee. FICA Social Security taxes are 6.20% of the first $117,000 paid to its employee, and FICA Medicare taxes are 1.45% of gross pay. For BMX, its FUTA taxes are 0.60% and SUTA taxes are 2.90% of the first $7,000 paid to its employee.


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.)

BMX Company has one employee. FICA Social Security taxes are 6.20% of the first $117,000 paid to its employee, and FICA Medicare taxes are 1.45% of gross pay. For BMX, its FUTA taxes are 0.60% and SUTA taxes are 2.90% of the first $7,000 paid to its employee.

a) Tax FICA-Social Security FICA-Medicare FUTA SUTA b) Tax FICA-Social Security FICA-Medicare September Earnings Subject to Tax Tax Rate Tax Amount September Earnings Subject to Tax Tax Rate Tax Amount JIA SUTA c) Tax FICA-Social Security FICA-Medicare FUTA SUTA September EarningsTax Rate Tax Amount Subject to Tax

Explanation / Answer

a Tax September earnings subject to tax Tax rate Tax amount FICA-Social Security 2400 6.20% 148.8 FICA-Medicare 2400 1.45% 34.8 FUTA 1400 0.60% 8.4 SUTA 1400 2.90% 40.6 b Tax September earnings subject to tax Tax rate Tax amount FICA-Social Security 2600 6.20% 161.2 FICA-Medicare 2600 1.45% 37.7 FUTA 0 SUTA 0 c Tax September earnings subject to tax Tax rate Tax amount FICA-Social Security 17000 6.20% 1054 FICA-Medicare 20400 1.45% 295.8 FUTA 0 SUTA 0