Accounting help

Anyone good with accounting if so, I need some help with this accounting problem

I have 4 employees and I need to figure out all their FICA witholdings for Social Security. Here are the figures

This is gross pay for each employee

$2500 $1515 $475 $600 Gross pay

$198 $182 $52 $48 Income tax withholdings

To figure FICA withholdings you compute gross pay by 6.20%

If you compute by gross pay you get: $315.58

If you compute by pay minus withholdings you get: $ 285.82
I should have $259.78, so I am off by $26.04 and I cannot figure out where the difference is.

Can someone tell me where the error is?

How do you know what you should have?

the book has a check certain answers

ill help you, get me on aim

vietnow2k4

Is there a limit on the amount of gross pay that is FICA taxable?

FICA wage base and Old age, survivors, and disability insurance
rates (Social Security):
-6.2% on $94,200 for 2006 (employee &
employer)
-12.4% on $94,200 for 2006 (self employed)
Medicare basic hospital insurance:
-1.45% on all wages (employee & employer)
-2.9% on net earnings (self employed)

Is that weekly, monthly, annual gross pay?

in the book the Fica is based on 6.2% of the first 87,000. The pay is for a week’s pay

Well the guy getting 2500 a week is making over 87,000 a year

right, but am I suppose to compute all the 2500 for the gross pay for the week?

I did a quick and dirty calculation where you annualize the FICA. Basically I calculated 87000(the person getting 2500 a week capped) x .062 / 52 + the weekly FICA of the other employees and was about a buck off. I might have made an error. I’m not even sure if thats the right way to calculate that.

yea that is where I am gettin mixed up. medicare is gross times 1.45, and SS should gross times times 6.20% When I look at an old paycheck stub, the other allowances are subtracted b4 FICA is computed

hmmm I’m out of ideas then. My wife is the accountant and she is asleep now.

ok thanks,