Anonymous
Not applicable

Employees and payroll

That's correct.  The company and employee items are both 6.2% and for medicare both rates are 1.45%.

See  https://www.irs.gov/taxtopics/tc751

 

You should be familiar with these rates as well as the other information from the Circular E before attempting payroll on your own: https://www.irs.gov/publications/p15