An Employee Earned $128,500 Working for an Employer in the Current

question 18

Multiple Choice

An employee earned $128,500 working for an employer in the current year. The current rate for FICA Social Security is 6.2% payable on earnings up to $118,500 maximum per year and the rate for FICA Medicare 1.45% of all earnings. The employer's total FICA payroll tax for this employee is:

• A)$9,210.25.
• B)$9,830.25.
• C)$8,950.50.
• D)$879.75.
• E)$0, since the FICA tax is only deducted from an employee's pay.

---

Definitions:

Representation Elections

A voting process in which employees decide whether or not they want to be represented by a union in their workplace.

Unfair Labor Practices

Actions by employers or labor unions that violate the rights of employees or the regulations governing labor relations, leading to potential legal consequences.

National Labor Relations Act

A foundational statute in United States labor law that guarantees workers the right to form unions, engage in collective bargaining, and take collective action such as strikes.

Human Resource Department

The department within an organization responsible for managing recruitment, employee relations, payrolls, and benefits, along with maintaining workplace culture.