Using the following information, calculate the social security tax to be withheld.

Comprehensive and Detailed Explanation:Social Security tax is calculated at6.2%ofSocial Security taxable wages.

Determine taxable wages:

Gross salary =$2,435.76

Subtract pre-tax deductions (Section 125 and HSA):

Medical:$45.00

Dental:$9.00

HSA:$100.00

Taxable wages=$2,435.76 - ($45 + $9 + $100) = $2,281.76

Social Security tax = $2,281.76 × 6.2% = $141.47