Note: The article author is not a CPA or tax quality. This article is for general information purposes, and needs to not be construed as tax advice. Readers are strongly asked to consult their tax professional regarding their personal tax situation. For his 'payroll' tax as questionable behavior he pays 7.65% of his $80,000 which is $6,120. His employer, though, must pay for the same several.65% - another $6,120. So transfer pricing one of the employee and the employer, the fed gets 15.3% of ...