CHAPTER 13 - MATH WORK SHEET PART A - Calculating Employee Hours Worked Use the following time card information for two employees. Calculate the hours worked each day, the total hours worked during the week, and the number of overtime hours. Overtime hours are hours over 40 hours in one week. Remember, 30 minutes is written as 0.5 hours, not 0.3 hours. Employee No. 1 Monday Tuesday IN OUT ---- Wednesday Thursday Friday Saturday ---- 05:30AM 05:30AM 05:00AM 05:15AM 06:00AM 09:30AM 09:45AM 10:00AM 09:45AM 10:00AM 10:15AM 10:14AM 10:30AM 10:30AM 10:30AM --- 02:15PM 02:30PM 02:30PM 02:30PM 03:00PM IN OUT Total Total Hours Overtime Hours Employee No. 2 IN Monday 11:30AM 11:00AM Tuesday Wednesday Thursday Friday Saturday 11:00AM OUT 03:30PM 03:30PM 03:00PM 11:30AM 03:15PM 03:30PM 11:00AM 06:00PM 11:30PM IN 04:00PM 04:00PM 03:30PM 03:45PM OUT 07:00PM 09:30PM 07:30PM 07:30PM Total Total Hours Overtime Hours PART B - Calculating Employee Total Earnings Use the overtime rate of 1.5 times the regular rate to calculate the overtime rate for each of the employees. Then calculate regular, overtime, and total earnings for each employee. PART B - Calculating Employee Total Earnings Use the overtime rate of 1.5 times the regular rate to calculate the overtime rate for each of the employees. Then calculate regular, overtime, and total earnings for each employee. Empl. No. Hours Rate Earnings Regular Overtime Total Regular Overtim Regular Overtime 1 40 6 46 $8.40 2 40 12 52 $11.00 3 40 40 2 42 $7.90 Chapter 13 Math Work Sheet 4 40 3.5 43.5 $10.25 5 40 9 49 $9.00 Total Page 1 of 4 PART C - Calculating Social Security and Medicare Taxes Calculate the social security and Medicare taxes to be withheld from each of the following earnings. Use a 6.5% social security rate and a 1.5% Medicare tax rate. Earnings Social Security Tax Deduction Medicare Tax Deduction $ 510.00 $ 616.00 $ 552.00 $ 492.00 PART C - Calculating Social Security and Medicare Taxes Calculate the social security and Medicare taxes to be withheld from each of the following earnings. Use a 6.5% social security rate and a 1.5% Medicare tax rate. Earnings $ 510.00 Social Security Tax Deduction Medicare Tax Deduction $ 616.00 $ 552.00 $ 492.00 $ 780.00 $ 1,102.00 PART D - Calculating Deductions in a Payroll Register Use the following payroll register information to calculate total deductions. Federal Social Medicare Health Dental United Other Income Security Tax Insurance Insurance Way Tax Tax Total Deductions 211.54 62.50 14.42 22.50 3.90 25.00 0.00 169.23 50.00 11.54 45.00 12.00 0.00 0.00 83.65 36.25 8.37 68.00 12.00 20.00 50.00 50.48 21.89 5.05 22.50 0.00 0.00 10.00 76.15 27.50 6.35 22.50 3.90 15.00 0.00 113.08 35.00 8.08 68.00 12.00 5.00 0.00 PART E - Calculating Accumulated Earnings Calculate the accumulated earnings on June 10. PART E- Calculating Accumulated Earnings Calculate the accumulated earnings on June 10. Chapter 13 Math Work Sheet Accumulated Earnings June 3 Total Earnings For Pay Period 10,023.00 456.00 9,922.00 451.00 14,256.00 648.00 17,666.00 803.00 12,936.00 588.00 21,274.00 967.00 Accumulated Earnings Ending June 10 Page 2 of 4 PART F - Calculating Net Pay in a Payroll Register Use the following payroll register information to calculate net pay. Total Earnings Total Deductions Net Pay 336.54 111.23 961.54 356.58 538.46 259.56 423.08 148.64 778.85 297.85 557.69 202.45