Calculate both the Gross and Net pay for the following employee using FLSA rules.  Assume this is the first check of the year and is paid on January 12th.  

Hattie McDaniel claims single and the STANDARD withholding.  She is paid $18.80 hourly.  During the current bi-weekly pay period she worked 86.25 hours. 

• She contributes 5% of her gross pay to her traditional 401(k) and the employer matches her contribution up to 4%. 
• She pays $7.00 for her SAG dues. 
• Her employer provided health insurance has a monthly premium of $260, of which the employer pays 80% and Hattie pays 20%.  Her portion of the health insurance is withheld on the first check of each month. (Note - this a PRE-TAX Cafeteria plan benefit)
• Her state income tax withholding is $55. 
• You must calculate FIT (wage bracket method), OASDI, and HI withholdings.
• The FUTA Rate is .6% and the SUTA Rate is 3.05%