Conditional nested array formula for payroll taxes

I'm trying to write an array formula that uses start date, end date, hours per day, and rate to calculate monthly payroll taxes (FICA) for a list of employees.

The formula needs to check the start/end dates for inclusion in the calculation as well as decide which % each employee will be hit with. Either 7.65% or (if their salary thus far in the year has exceeded 136,800) then use 1.45%.

The problem is the calculation of the salary is already a sumproduct, and I'm having trouble nesting the if/then for the salary check into an existing array.

I have attached a sample workbook I've been using to test formulas, so you can see exactly what I'm trying to do.

Any help would be greatly appreciated. Thank you.