If an employee grosses $750 per week, what is the amount of Social Security tax that the employer must pay?

To determine the amount of Social Security tax that an employer must pay on an employee's gross weekly earnings of $750, it's important to understand the current Social Security tax rate. As of recent regulations, the Social Security tax rate is generally 6.2% of an employee’s gross wages, and employers match this amount, making the employer's contribution also 6.2%.

In this case, the calculation for the employer's Social Security tax would be:

1. Calculate the tax: $750 (gross pay) x 0.062 (Social Security tax rate) = $46.50.

This means the employer must pay $46.50 in Social Security tax for an employee earning $750 per week. Since the employer's contribution is equal to the employee's contribution, understanding this matching rate is crucial for accurately calculating payroll taxes. In this situation, the correct answer reflects the employer's obligation under current taxation laws.