Place the pot on the stove and turn the heat to high. Check for steam escaping from under the lid, then lift the lid carefully to see how the water is doing. Look at the water. If large bubbles are rising from the bottom of the pot to the surface, the water is boiling.
Usually, the employer and the employee pay the same amount for Social Security tax, but there have been exceptions. For example, the employee rate in 2011 and 2012 was 4.2 percent. Employers paid 6.2 percent. As of the time of publication, employers and employees each pay 6.2 percent.
Most employers in the United States are required to pay federal and state unemployment tax, and Social Security and Medicare taxes. A few states require employers to pay an employment training tax. Federal payroll tax rates apply to all employers. However, state payroll tax rates vary by state. Follow IRS Circular E procedures for calculating federal payroll taxes and the administering state agency's guidelines for computing state taxes.