After the gross pay has been calculated, round the result to only two decimal points prior to calculating taxes or other

withholdings.

Employees are paid for the following holidays occurring during the final quarter:

Thanksgiving day and the day after, Thursday and Friday, November $24-25.$

Christmas is on Sunday. Employees receive holiday pay for Monday, December $26.$

For the completion of this project, refer to the tax$-$related information in the table below. Employees' $401(k)$ and insurance

are pre$-$tax for federal income tax. The SUTA $($UI$)$ rate for Wayland Custom Woodworking is $3\mathrm{.}25\%$ on the first $$36,600$ of

employee wages. There is an additional $0\mathrm{.}05\%$ for Career Enhancement Program $($CEP$).$ FUTA, SUTA, and CEP allow for a

deduction for Section $125$ contributions, not for $401(k)$ contributions. Employer contribution of section $125$ is $1\mathrm{.}5$ times the

employee portion and should be added to wages for completion of FUTA and SUTA forms. For federal tax withholding

calculations, use the percentage method tables for manual payroll systems with Forms W$-4$ from $2022$ or later. Assume, all

W$-4$s are received in $2022$ and the Step $2$ of Form W$-4$ is not checked.

Semimonthly Federal Percentage Method for Manual Payrolls with

Forms W$-4$ from $2020$ or later Tax Table

Federal Unemployment Rate $($employer only$)($less Section $125)$

State Unemployment Rate $($employer only$)($less Section $125)$

Career Enhancement Program $($employer only$)($less Section $125)$

Appendix C

$0\mathrm{.}6\%$ on the first $$7,000$ of wages

$3\mathrm{.}25\%$ on the first $$36,600$ of wages

$0\mathrm{.}05\%$ on the first $$36,600$ of wages

October $1$:

Wayland Custom Woodworking $($WCW$)$ pays its employees according to their job classification. Wayland's staff comprises

the following employees: