Meaning 1: Patent = open/unblocked. Patent has a medical meaning of open or unblocked, particularly regarding an unblocked tube. Common usage includes a 'patent airway', or 'patent fallopian tubes'.eaning 1: Patent = open/unblocked. Patent has a medical meaning of open or unblocked, particularly regarding an unblocked tube. Common usage includes a 'patent airway', or 'patent fallopian tubes'.
Different rates apply for these taxes. Social Security and Medicare Withholding Rates. The current tax rate for social security is 6.2% for the employer and 6.2% for the employee, or 12.4% total. The current rate for Medicare is 1.45% for the employer and 1.45% for the employee, or 2.9% total.
Credit the FICA Payable account for the total of the Medicare and Social Security withholding. If the Medicare and Social Security withholding equals $3,400, credit FICA Payable for $3,400. Step 4. Record any other withholding amounts in the appropriate accounts.redit the FICA Payable account for the total of the Medicare and Social Security withholding. If the Medicare and Social Security withholding equals $3,400, credit FICA Payable for $3,400. Step 4. Record any other withholding amounts in the appropriate accounts.