An employee earned $61,400$ during the year working for an employer federal insurance contributions act tax rate for Social Security is $6\mathrm{.}2\%$ of the first $$137,700$ of employee earnings per calendar year and the federal insurance contributions act tax rate from Medicare is $1\mathrm{.}45\%$ of our earnings the current federal unemployment taxes rate is $0\mathrm{.}6\%$ in the United States unemployment taxes