DIRECTIONS: Taxable earnings should be computed on the basis of a 40-hour week with overtime earnings being paid at time and one-half for all hours over 40 each workweek (no overtime for salaried employees). All employees' wages are subject to the OASDI tax of 6.2% and the HI tax of 1.45%. The supplemental HI rate of 0.9% is not applicable. Click here to access the Left Side of Payroll Register Table Use the partial wage-bracket tables, standard withholding rate schedules, provided to determine the amount of federal income tax to be withheld. For the salaried employees (#32 and #10), use the percentage method table. All workers are employed in a state that imposes a 2% income tax on the gross wages earned by each worker. Click here to access the Percentage Method Tables. Click here to access the Wage-Bracket Method Tables. If an amount box does not require an entry, enter "0". Round your answers to 2 decimal places. If problem PR.04.31AT wasn't assigned, you will first need to use the link to the left side of the payroll register to calculate regular earnings. Regular earnings are added to overtime earnings to arrive at total earnings. (right side) (left side) PAYROLL REGISTER March 1 FOR WEEK ENDING TIME RECORD REGULAR EARNINGS EMPLOYEE'S NO. FILING STATUS NO.WITH ALLOW. CLAIMED MONDAY TUESDAY WEDNESDAY THURSDAY FRIDAY SATURDAY NO.HOURS (REGULAR) RATE PER HOUR AMOUNT 41 S NA 8 71/2 8 8 8 5142 9 9 9 N/A 8 10 81/2 4 40 32 63 54 MFJ MFJ 10 8 12.00 S 2,000.00 13.00 8 8 8 8 S N/A N/A NA 9 8 10 8 8 4 12.00 - 45 MFJ 8 8 8 8 12.50 10 8 9 9 9 41/2 4 4 S N/A 9 10 8 12.75 16 7 S N/A 5 6 8 8 8 4 12.00 12.00 28 MFJ N/A 8 8 8 8 8 49 MFJ 8 9 8 8 9 12.00 N/A N/A 6 6 5 10 S 8 8 0 9 10 40 S 1,950.00 TOTALS 2020 Percentage Method Tables for Manual Payroll Systems With Forms W-4 From 2020 or Later WEEKLY Payroll Period STANDARD Withholding Rate Schedules Form W-4, Step 2, Checkbox, Withholding Rate Schedules (Use these if the box in Step 2 of Form W-4 is NOT checked.) (Use these if the box in Step 2 of Form W-4 IS checked) If the Adjusted Wage of the If the Adjusted of the Amount (line 1h) is: The amount that Wage Amount (line The amount that tentative the Adjusted 1h) is: tentative the Adjusted But less amount to Plus this Wage But less amount to Plus this Wage At least than- withhold is: percentage- exceeds- At least, than- withhold is: percentage- exceeds- A B C D E B D E Marrled Filing Jointly Marrled Filing Jointly SO $477 $0.00 0% $0 $238 $0.00 0% SO $477 $857 $0.00 10% $477 $238 $428 $0.00 10% $238 $857 $2,020 $38.00 12% 9857 $428 $1,010 $19.00 12% S428 $2,020 $3,766 $177.58 22% $2,020 $1,010 $1,883 $88.84 22% $1.010 $3,766 $6,758 $561.68 24% $3,766 $1,883 $3,379 $280.90 24% $1.883 $6,758 $8,452 $1,279.76 32% $6,758 $3,379 $4,226 $639.94 32% $3,379 $8.452 $12,439 $1,821.84 35% $8,452 $4,226 $6,220 $910.98 35% $4,226 $12.439 $3,217.29 37% $12,439 $6,220 $1,608.88 37% S6,220 % SO SO $0 $119 $214 $505 Single or Marrled Filing Jointly SO $238 $0.00 0% $238 $428 $0.00 10% $428 $1,010 $19.00 12% $1,010 $1,883 $88.84 22% $1.883 $3.379 $280.90 24% $3,379 $4,226 $639.94 32% $4,226 $10,208 $910.98 35% $10.208 $3,004.68 37% Source: Internal Revenue Service. SO $238 $428 $1.010 $1,883 $3,379 $4,226 $10.208 Single or Marrled Filing Jointly $119 $0.00 0% $214 $0.00 10% $505 $9.50 12% $942 $44.42 22% $1,689 $140.56 24% $2,113 $319.84 32% $5,104 $455.52 35% $1,502.37 37% $942 $1,689 $2.113 $5,104 $119 $214 $505 $942 $1,689 $2,113 $5,104 $40 2020 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2020 or Later WEEKLY Payroll Period If the Adjusted Wage Married Filing Jointly Single or Married Filing Head of Household Amount (line 1h) is Separately Form W-4, Step Form W-4. Step Form W-4. Step Standard Standard Standard 2. Checkbox 2. Checkbox 2. Checkbox At least But less than Withholding Withholding Withholding Withholding Withholding Withholding The Tentative Withholding Amount is: $410 S420 $0 $18 $6 $26 $18 $34 S420 $430 $0 $19 $7 $27 $19 $35 $430 $440 $0 $20 $8 $28 $20 $36 $440 $450 $0 $21 $9 $29 $21 $37 $450 $460 $0 $22 $10 $30 $22 $38 $460 $470 $0 $23 S11 $32 $23 $470 $480 $0 $25 $12 $33 $25 $41 $480 $490 $1 $26 $13 $34 $26 $42 $490 $500 $2 $27 $14 $35 $27 $43 $500 $510 $3 $28 $15 $36 $28 $44 $510 $520 $4 $29 $16 $38 $29 $47 $520 $530 $5 $31 $17 $39 $49 $530 $540 $6 $32 $18 $40 $32 $51 $540 $550 $7 $33 $19 $41 $33 $53 $550 $560 $8 $34 $20 $42 $34 $55 $560 $570 $9 $35 $21 $44 $35 $58 $570 $580 $10 $37 $22 $45 $37 S60 $580 $590 $11 $38 $23 $46 $38 $62 $590 $600 $12 $39 $24 $47 $39 $64 $600 $610 $13 $40 $25 $48 $40 $66 S610 S620 $14 S41 $26 $50 $41 $69 $620 $630 $15 $43 $27 $51 $43 $71 $630 $640 $16 $44 $28 $52 $73 S640 S650 $17 $45 $29 $53 $45 $75 $650 S660 $18 $46 $30 $54 $46 $77 $660 $670 $19 $47 $31 $56 $47 $80 S670 S680 $20 $49 $33 $57 $49 $82 S680 $690 $21 $50 $34 $58 $50 $84 S690 $700 $22 $51 $35 $59 $51 $86 $700 $710 $23 $52 $36 $61 $52 $88 $31 $44 20-- OVERTIME EARNINGS DEDUCTIONS NET PAY FICA TAXES NO. W/H FILING ALLOW. STATUS CLAIMED NO. HOURS RATE PER HOUR TOTAL EARNINGS FEDERAL INCOME TAX STATE INCOME TAX CHECK NO. (O/T) AMOUNT OASDI HI AMOUNT s N/A $ 411 MF) N/A 412 MF) N/A 413 S N/A 414 MF) N/A 415 S N/A 416 S N/A 417 MF) N/A 418 N/A 419 S N/A 420 DIRECTIONS: Taxable earnings should be computed on the basis of a 40-hour week with overtime earnings being paid at time and one-half for all hours over 40 each workweek (no overtime for salaried employees). All employees' wages are subject to the OASDI tax of 6.2% and the HI tax of 1.45%. The supplemental HI rate of 0.9% is not applicable. Click here to access the Left Side of Payroll Register Table Use the partial wage-bracket tables, standard withholding rate schedules, provided to determine the amount of federal income tax to be withheld. For the salaried employees (#32 and #10), use the percentage method table. All workers are employed in a state that imposes a 2% income tax on the gross wages earned by each worker. Click here to access the Percentage Method Tables. Click here to access the Wage-Bracket Method Tables. If an amount box does not require an entry, enter "0". Round your answers to 2 decimal places. If problem PR.04.31AT wasn't assigned, you will first need to use the link to the left side of the payroll register to calculate regular earnings. Regular earnings are added to overtime earnings to arrive at total earnings. (right side) (left side) PAYROLL REGISTER March 1 FOR WEEK ENDING TIME RECORD REGULAR EARNINGS EMPLOYEE'S NO. FILING STATUS NO.WITH ALLOW. CLAIMED MONDAY TUESDAY WEDNESDAY THURSDAY FRIDAY SATURDAY NO.HOURS (REGULAR) RATE PER HOUR AMOUNT 41 S NA 8 71/2 8 8 8 5142 9 9 9 N/A 8 10 81/2 4 40 32 63 54 MFJ MFJ 10 8 12.00 S 2,000.00 13.00 8 8 8 8 S N/A N/A NA 9 8 10 8 8 4 12.00 - 45 MFJ 8 8 8 8 12.50 10 8 9 9 9 41/2 4 4 S N/A 9 10 8 12.75 16 7 S N/A 5 6 8 8 8 4 12.00 12.00 28 MFJ N/A 8 8 8 8 8 49 MFJ 8 9 8 8 9 12.00 N/A N/A 6 6 5 10 S 8 8 0 9 10 40 S 1,950.00 TOTALS 2020 Percentage Method Tables for Manual Payroll Systems With Forms W-4 From 2020 or Later WEEKLY Payroll Period STANDARD Withholding Rate Schedules Form W-4, Step 2, Checkbox, Withholding Rate Schedules (Use these if the box in Step 2 of Form W-4 is NOT checked.) (Use these if the box in Step 2 of Form W-4 IS checked) If the Adjusted Wage of the If the Adjusted of the Amount (line 1h) is: The amount that Wage Amount (line The amount that tentative the Adjusted 1h) is: tentative the Adjusted But less amount to Plus this Wage But less amount to Plus this Wage At least than- withhold is: percentage- exceeds- At least, than- withhold is: percentage- exceeds- A B C D E B D E Marrled Filing Jointly Marrled Filing Jointly SO $477 $0.00 0% $0 $238 $0.00 0% SO $477 $857 $0.00 10% $477 $238 $428 $0.00 10% $238 $857 $2,020 $38.00 12% 9857 $428 $1,010 $19.00 12% S428 $2,020 $3,766 $177.58 22% $2,020 $1,010 $1,883 $88.84 22% $1.010 $3,766 $6,758 $561.68 24% $3,766 $1,883 $3,379 $280.90 24% $1.883 $6,758 $8,452 $1,279.76 32% $6,758 $3,379 $4,226 $639.94 32% $3,379 $8.452 $12,439 $1,821.84 35% $8,452 $4,226 $6,220 $910.98 35% $4,226 $12.439 $3,217.29 37% $12,439 $6,220 $1,608.88 37% S6,220 % SO SO $0 $119 $214 $505 Single or Marrled Filing Jointly SO $238 $0.00 0% $238 $428 $0.00 10% $428 $1,010 $19.00 12% $1,010 $1,883 $88.84 22% $1.883 $3.379 $280.90 24% $3,379 $4,226 $639.94 32% $4,226 $10,208 $910.98 35% $10.208 $3,004.68 37% Source: Internal Revenue Service. SO $238 $428 $1.010 $1,883 $3,379 $4,226 $10.208 Single or Marrled Filing Jointly $119 $0.00 0% $214 $0.00 10% $505 $9.50 12% $942 $44.42 22% $1,689 $140.56 24% $2,113 $319.84 32% $5,104 $455.52 35% $1,502.37 37% $942 $1,689 $2.113 $5,104 $119 $214 $505 $942 $1,689 $2,113 $5,104 $40 2020 Wage Bracket Method Tables for Manual Payroll Systems With Forms W-4 From 2020 or Later WEEKLY Payroll Period If the Adjusted Wage Married Filing Jointly Single or Married Filing Head of Household Amount (line 1h) is Separately Form W-4, Step Form W-4. Step Form W-4. Step Standard Standard Standard 2. Checkbox 2. Checkbox 2. Checkbox At least But less than Withholding Withholding Withholding Withholding Withholding Withholding The Tentative Withholding Amount is: $410 S420 $0 $18 $6 $26 $18 $34 S420 $430 $0 $19 $7 $27 $19 $35 $430 $440 $0 $20 $8 $28 $20 $36 $440 $450 $0 $21 $9 $29 $21 $37 $450 $460 $0 $22 $10 $30 $22 $38 $460 $470 $0 $23 S11 $32 $23 $470 $480 $0 $25 $12 $33 $25 $41 $480 $490 $1 $26 $13 $34 $26 $42 $490 $500 $2 $27 $14 $35 $27 $43 $500 $510 $3 $28 $15 $36 $28 $44 $510 $520 $4 $29 $16 $38 $29 $47 $520 $530 $5 $31 $17 $39 $49 $530 $540 $6 $32 $18 $40 $32 $51 $540 $550 $7 $33 $19 $41 $33 $53 $550 $560 $8 $34 $20 $42 $34 $55 $560 $570 $9 $35 $21 $44 $35 $58 $570 $580 $10 $37 $22 $45 $37 S60 $580 $590 $11 $38 $23 $46 $38 $62 $590 $600 $12 $39 $24 $47 $39 $64 $600 $610 $13 $40 $25 $48 $40 $66 S610 S620 $14 S41 $26 $50 $41 $69 $620 $630 $15 $43 $27 $51 $43 $71 $630 $640 $16 $44 $28 $52 $73 S640 S650 $17 $45 $29 $53 $45 $75 $650 S660 $18 $46 $30 $54 $46 $77 $660 $670 $19 $47 $31 $56 $47 $80 S670 S680 $20 $49 $33 $57 $49 $82 S680 $690 $21 $50 $34 $58 $50 $84 S690 $700 $22 $51 $35 $59 $51 $86 $700 $710 $23 $52 $36 $61 $52 $88 $31 $44 20-- OVERTIME EARNINGS DEDUCTIONS NET PAY FICA TAXES NO. W/H FILING ALLOW. STATUS CLAIMED NO. HOURS RATE PER HOUR TOTAL EARNINGS FEDERAL INCOME TAX STATE INCOME TAX CHECK NO. (O/T) AMOUNT OASDI HI AMOUNT s N/A $ 411 MF) N/A 412 MF) N/A 413 S N/A 414 MF) N/A 415 S N/A 416 S N/A 417 MF) N/A 418 N/A 419 S N/A 420