What is the total contribution a new employer should pay at the end of the first quarter for two employees making $3,500 each and one employee making $4,250?

To determine the total contribution a new employer must pay at the end of the first quarter for the employees mentioned, it is essential to calculate the total wages for all employees and then apply the appropriate contribution rates.

First, calculate the total wages for the employees:

1. Two employees earning $3,500 each:

• Total for these two employees = 2 x $3,500 = $7,000.

2. One employee earning $4,250:

• Total for this employee = $4,250.

Now, add these totals together to get the overall wages:

• Total wages = $7,000 + $4,250 = $11,250.

Next, employers in Florida are generally responsible for contributing to unemployment taxes, which is typically a percentage of the total wages up to a certain limit per employee. In Florida, the tax rates can be around 2.7% for new employers. Calculating 2.7% of the total wages provides the necessary contribution amount.

Calculating the contribution:

• Contribution = Total Wages x Tax Rate = $11,250 x 0.027 = $303.75.

Thus, the total contribution that the new employer should pay at the end of the first quarter