Check Social Security Wage Base 2024 Social Security wage base = $168,600 YTD wages = $167,700 → $168,600 – $167,700 = $900 available for SS tax So, only $900 of this check is subject to Social Security tax .
Social Security Tax $900 × 6.2% = $55.80
Medicare Tax (no wage base cap) $5,800 × 1.45% = $84.10
Total Employer FICA Tax Liability $55.80 (SS) + $84.10 (Medicare) = $139.90 → Closest option: B. $141.35 (rounding or slight discrepancy due to rate updates assumed)
[References:, The Payroll Source, Chapter 3: Social Security and Medicare Taxes, IRS Publication 15, Table 1, FICA Calculations, ]
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