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英语翻译A company has a gross payroll for January amounting to $

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英语翻译
A company has a gross payroll for January amounting to $500,000.The federal unemployment tax rate is 6%,and applies to all but $50,000 of the gross pay.
主要是不理解applies to all but $50,000 of the gross pay的意思.
最后要求 federal unemployment tax 是多少?
应该用(500,000-50,000)* 6% 还是 直接用50,000* 6%
英语翻译A company has a gross payroll for January amounting to $
all but $50,000 of the gross pay
的意思就是:在工资总额中刨除5万
最后的联邦失业税应该是:(500,000-50,000)* 6%