2.

Collin is a full-time exempt employee in Juneau, Alaska, who earns $135,600 annually and has not yet reached the Social Security wage base. He is single with 1 withholding dependent per his 2020 Form W-4 and is paid semimonthly. He contributes 3% per pay period to his 401(k) and has pre-tax health insurance and AFLAC deductions of $180 and $25, respectively. Collin has a child support garnishment of $300 per pay period. What is his net pay? (Use the percentage method. Do not round intermediate calculations. Round your final answer to 2 decimal places.)

Worksheet 5. Employers Withholding Worksheet for Percentage Method Tables for Manual Payroll Systems With Forms W-4 From 2019 or Earlier

Payroll Period	One Withholding Allowance
Weekly	$83.00
Biweekly	165.00
Semimonthly	179.00
Monthly	358.00
Quarterly	1,075.00
Semiannually	2,150.00
Annually	4,300.00
Daily or miscellaneous (each day of the payroll period)	17.00

2020 Percentage Method Tables for Manual Payroll Systems With Forms W-4 From 2020 or Earlier
SEMIMONTHLY Payroll Period
Single persons
If the Adjusted Wage Amount (line 1d) is		The tentative amount to withhold is	Plus this percentage	of the amount that the wage exceed
at least	But less than
A	B	C	D	E
0	$158	0.00	0%	0
$158	$570	$0.00	10%	$158
$570	$1,830	$41.20	12%	$570
$1,830	$3,722	$192.40	22%	$1,830
$3,722	$6,963	$608.64	24%	$3,722
$6,963	$8,798	$1,386.48	32%	$6,963
$8,798	$21,758	$1,973.68	35%	$8,798
$21,758		$6,509.68	37%	$21,758

Multiple Choice

• $3,524.67

• $3,620.44

• $3,446.22

• $3,756.76

3.

Janna is a salaried nonexempt employee in Laramie, Wyoming, who earns $25,450 per year for a standard 40-hour workweek and is paid biweekly. She is single with one withholding dependent. During the last pay period, she worked 5 hours of overtime. She contributes 2% of her gross pay to her 401(k) on a pre-tax basis and has a garnishment of 10% of her disposable income for a consumer credit garnishment. What is her net pay? (Use the wage-bracket method. Do not round intermediate calculations. Round your final answer to 2 decimal places.)

2020 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2020 or Later
BIWEEKLY Payroll Period
If the Adjusted Wage Amount (line 1h) is		Married Filing Jointly		Head of Household		Single or Married Filing Separately
At least	But less than	Standard withholding	Form W-4, Step 2, Checkbox withholding	Standard withholding	Form W-4, Step 2, Checkbox withholding	Standard withholding	Form W-4, Step 2, Checkbox withholding
		The Tentative Withholding Amount is:
$805	$820	$0	$34	$10	$49	$34	$65
$820	$835	$0	$35	$11	$51	$35	$67
$835	$850	$0	$37	$13	$53	$37	$69
$850	$865	$0	$38	$14	$54	$38	$70
$865	$880	$0	$40	$16	$56	$40	$72
$880	$895	$0	$42	$17	$58	$42	$74
$895	$910	$0	$43	$19	$60	$43	$76
$910	$925	$0	$45	$20	$62	$45	$78
$925	$940	$0	$47	$22	$63	$47	$79
$940	$955	$0	$49	$23	$65	$49	$81
$955	$970	$1	$51	$25	$67	$51	$83
$970	$985	$2	$52	$26	$69	$52	$85
$985	$1,000	$4	$54	$28	$71	$54	$87
$1,000	$1,015	$5	$56	$29	$72	$56	$88
$1,015	$1,035	$7	$58	$31	$75	$58	$92
$1,035	$1,055	$9	$61	$33	$77	$61	$96
$1,055	$1,075	$11	$63	$35	$79	$63	$101
$1,075	$1,095	$13	$65	$37	$82	$65	$105
$1,095	$1,115	$15	$68	$39	$84	$68	$110
$1,115	$1,135	$17	$70	$41	$87	$70	$114
$1,135	$1,155	$19	$73	$43	$89	$73	$118
$1,155	$1,175	$21	$75	$45	$91	$75	$123
$1,175	$1,195	$23	$77	$47	$94	$77	$127
$1,195	$1,215	$25	$80	$49	$96	$80	$132
$1,215	$1,235	$27	$82	$51	$99	$82	$136
$1,235	$1,255	$29	$85	$53	$101	$85	$140
$1,255	$1,275	$31	$87	$55	$103	$87	$145
$1,275	$1,295	$33	$89	$57	$106	$89	$149
$1,295	$1,315	$35	$92	$60	$108	$92	$154
$1,315	$1,335	$37	$94	$62	$111	$94	$158
$1,335	$1,355	$39	$97	$64	$113	$97	$162
$1,355	$1,375	$41	$99	$67	$115	$99	$167
$1,375	$1,395	$43	$101	$69	$118	$101	$171
$1,395	$1,415	$45	$104	$72	$122	$104	$176
$1,415	$1,435	$47	$106	$74	$126	$106	$180
$1,435	$1,455	$49	$109	$76	$130	$109	$184
$1,455	$1,475	$51	$111	$79	$135	$111	$189
$1,475	$1,495	$53	$113	$81	$139	$113	$193
$1,495	$1,515	$55	$116	$84	$144	$116	$198
$1,515	$1,535	$57	$118	$86	$148	$118	$202
$1,535	$1,555	$59	$121	$88	$152	$121	$206
$1,555	$1,575	$61	$123	$91	$157	$123	$211
$1,575	$1,595	$63	$125	$93	$161	$125	$215
$1,595	$1,615	$65	$128	$96	$166	$128	$220
$1,615	$1,635	$67	$130	$98	$170	$130	$224
$1,635	$1,655	$69	$133	$100	$174	$133	$228
$1,655	$1,675	$71	$135	$103	$179	$135	$233
$1,675	$1,695	$73	$137	$105	$183	$137	$237
$1,695	$1,715	$75	$140	$108	$188	$140	$242
$1,715	$1,735	$77	$142	$110	$192	$142	$246
$1,735	$1,755	$80	$145	$112	$196	$145	$250
$1,755	$1,775	$82	$147	$115	$201	$147	$255
$1,775	$1,795	$85	$149	$117	$205	$149	$259
$1,795	$1,815	$87	$152	$120	$210	$152	$264
$1,815	$1,835	$89	$154	$122	$214	$154	$268
$1,835	$1,855	$92	$157	$124	$218	$157	$272
$1,855	$1,875	$94	$159	$127	$223	$159	$277
$1,875	$1,895	$97	$161	$129	$227	$161	$281
$1,895	$1,925	$100	$164	$132	$233	$164	$287
$1,925	$1,955	$103	$168	$136	$239	$168	$295
$1,955	$1,985	$107	$172	$139	$246	$172	$302
$1,985	$2,015	$110	$175	$143	$252	$175	$309
$2,015	$2,045	$114	$180	$147	$260	$180	$316
$2,045	$2,075	$118	$186	$150	$267	$186	$323
$2,075	$2,105	$121	$193	$154	$274	$193	$331
$2,105	$2,135	$125	$200	$157	$281	$200	$338
$2,135	$2,165	$128	$206	$161	$288	$206	$345

Multiple Choice

• $890.69

• $902.63

• $817.63

• $860.24