By law, an employer must match an employee's Social Security and Medicare contributions. If an employee's monthly Social Security withholding is $248 and Medicare withholding is $58, what total amount must the employer additionally contribute for these two taxes?

1. The employer matches both the Social Security and Medicare amounts the employee paid. 2. Employer Social Security match: $248. 3. Employer Medicare match: $58. 4. Total employer contribution: \$248 + \$58 = \$306. 5. Option D ($612) double-counts both employee and employer halves; the question asks only the employer's added share. _Source: Jonick, Principles of Financial Accounting (CC BY-SA 4.0), §5.2 "Payroll", p.213_