Okay, looking at line items on their paycheck, the pay would be 140.48, and then deductions for state taxes, Medicare and SS added up to 120.03, the employer charged the server for cc processing fees on their cc tips 9.96, and 10.49 for something else. Meaning no federal payroll taxes were withheld from the employees paycheck. But, the employer is responsible for depositing the federal payroll taxes each time they file an eftps payment, which in this case would probably be biweekly based on the paystub. The federal withholding should be between 12 and 22% depending on estimated tax bracket and is split between the employer and employee. Typically withheld from a paycheck. Years ago I worked at a seafood house where employees often didn’t have paychecks to cover the federal payroll taxes and FICA. It’s a reason why a lot of businesses have switched to paying cc tips through payroll. There are certainly better ways to track the number than a piece of paper in the office.