Applied 3624.00 of direct materials and 8,120.00 of direct labor (time ticket no. 129) to Jo no. 403, which will complete the job.) The FICA rate is 7.65% of gross pay and the employees income tax rate is 18% of gross pay. When preparing the entry applying direct labor. debit Work in Process for the gross pay, and credit Employees; Income Tax Payable and FICA Tax payable for the appropriate amounts and Salaries Payable for net pay.