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 Right Side of Payroll Register Table

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.

(right side)
			20--
OVERTIME EARNINGS				DEDUCTIONS				NET PAY		EMPLOYEE'S NO.
				FICA TAXES
NO. HOURS (O/T)	RATE PER HOUR	AMOUNT	TOTAL EARNINGS	OASDI	HI	FEDERAL INCOME TAX	STATE INCOME TAX	CHECK NO.	AMOUNT
			$	$	$	$	$	411	$	41
								412		32
								413		63
								414		54
								415		45
								416		16
								417		7
								418		28
								419		49
								420		10
			$	$	$	$	$