Multiple choice

1. Thomas is an employer with one employee, Sarah. Sarah's wages during 2011 are $19,450, and the state unemployment tax rate is 5.4 percent. Calculate the following amounts for Thomas:

b. State unemployment tax?

A.$434.00

B.$56.00

C. None of the choices.

D.$378.00

E.$1,050.30

2. Thomas is an employer with one employee, Sarah. Sarah's wages during 2011 are $19,450, and the state unemployment tax rate is 5.4 percent. Calculate the following amounts for Thomas:

c. FUTA tax after the state tax credit?

A.$56.00

B.$350.10

C.$525.15

D. None of the choices.

E.$1,050.30

3.  Sally hires a maid to work in her home for $250 per month. The maid is 25 years old and not related to Sally. During 2011, the maid worked 10 months for Sally.

a. What is the amount of Social Security tax sally must pay as the maid’s employer?

A.$160.22

B.$136.25

C. None of the choices

D.$250.00

E.$141.25

F.$155.00

4. Sally hires a maid to work in her home for $250 per month. The maid is 25 years old and not related to Sally. During 2011, the maid worked 10 months for Sally.

b. What is the amount of Medicare tax Sally must pay as the maid’s employer?

A.$41.25

B.$60.22

C. None of the choices

D.$50.00

E.$55.00

F.$36.25