| A | B |
|---|
| FICA | Federal Insurance Contribution Act |
| Form W-4 | Employee's Witholding Allowance Certificate |
| Form VA-4 | Employee's Virginia Income Tax Withholding Certificate |
| Form I-9 | Proof of U.S. Citizenship |
| FICA Tax Percentage | .0765 or 7.65% |
| FICA (Contributions for what 2 programs?) | Social Security and Medicare |
| Gross Pay | Total wages before deductions. |
| Net Pay | Total wages after deductions |
| Federal Income Tax | Federal withholdings based on the employee's salary, pay period and exemptions claimed. |
| State Income Tax | State withholdings based on the employee's salary, pay period and exemptions claimed. |
| Employer's Tax Guide | Tables for calculating the amount of tax to be withheld from employees based on marital status and withholding allowances. |
