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 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)

20--

OVERTIME EARNINGS

DEDUCTIONS

NET PAY

EMPLOYEE'S NO.

FICA TAXES

MARTIAL STATUS

NO. W/H ALLOW. CLAIMED

NO. HOURS (O/T)

RATE PER HOUR

AMOUNT

TOTAL EARNINGS

OASDI

HI

FEDERAL INCOME TAX

STATE INCOME TAX

CHECK NO.

AMOUNT

S

2

$

$

$

$

$

411

$

41

M

5

412

32

M

0

413

63

S

1

414

54

M

2

415

45

S

0

416

16

S

1

417

7

M

3

418

28

M

0

419

49

S

1

420

10

$

$

$

$

$

$

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 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)
					20--
		OVERTIME EARNINGS				DEDUCTIONS				NET PAY		EMPLOYEE'S NO.
						FICA TAXES
MARTIAL STATUS	NO. W/H ALLOW. CLAIMED	NO. HOURS (O/T)	RATE PER HOUR	AMOUNT	TOTAL EARNINGS	OASDI	HI	FEDERAL INCOME TAX	STATE INCOME TAX	CHECK NO.	AMOUNT
S	2				$	$	$	$	$	411	$	41
M	5									412		32
M	0									413		63
S	1									414		54
M	2									415		45
S	0									416		16
S	1									417		7
M	3									418		28
M	0									419		49
S	1									420		10
					$	$	$	$	$		$