How can Mecklenberg County's Aquatic Center (MAC) pay $26,199 for FICA on a $700,260 payroll, while Greensboro's Aquatic Center (GAC) intends to pay $24,539 on a $395,791 payroll?

(GAC) FY 2011 - 2012.................................(MAC) - FY 2009/2010

Total Salaries and Wages $395,791............. Total Salaries and Wages $700,260

FICA $24,539 (6.2% of $395,791)................... FICA 26,199 (.374% of $700,260)

Source: Proposed Aquatic Center Budget,
recieved from the city of Greensboro on April, 11, 2011