Employers do not have to match the Federal tax, but must on Social Security and Medicare Tax. So, the total deposit would be the $12 withheld for Federal tax (no employer match) and for SS tax $22.32 x 2 = $44.64, and finally Medicare tax withheld and match $5.22 x 2 = $10.44. Total deposit for this paycheck will be:SS $44.64Total $67.08.
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