Eric Sherm began working as a part-time waiter on April 1, 2013, at Yardville Restaurant. The cash

Question:

Eric Sherm began working as a part-time waiter on April 1, 2013, at Yardville Restaurant. The cash tips of $475 that he received during April were reported on Form 4070, which he submitted to his employer on May 1. During May, he was paid wages of $630 by the restaurant.

Compute:

a. The amount of FICA taxes that the employer should withhold from Sherm's wages during May.

b. The amount of the employer's FICA taxes on Sherm's wages and tips duringMay.