48 hours during the week ended january 18, 2013. he is paid $10 per hour, and is paid time and a half for all hours over 40 in a week. he had $100 withheld from his pay for federal income taxes, and $20 withheld for health insurance. the combined social security and medicare tax rate is 7.65%, and the federal and state unemployment tax rates are .8% and 3.8%, respectively. all earnings are taxable. what is the total employer payroll tax expense for mr. zee’s current paycheck?