Employees are paid for the following holidays occurring during the final quarter Thanksgiving day and the day after, Thursday and Friday November 22 23 Christmas, which is a Tuesday Employees receive holiday pay for Monday, December 24, and Tuesday, December 25 For the completion of this project, refer to the tax related information in the table below For federal withholding calculations, use the percentage method tables in Appendix C, which is provided below For Utah state withholding calculations, use the Utah Schedule 3 tax tables linked below (ensure to use the appropriate Utah table based on each employee's marital status) Both 401(k) and insurance are pretax for federal income tax and Utah income tax Federal Withholding Allowance (less 401(k), Section 125) $172 90 per allowance claimed Federal Unemployment Rate (employer only) (less Section 125) 0 6 on the first $7,000 of wages Semimonthly Federal Percentage Method Tax Table Appendix C Page 393 Table 3 State Unemployment Rate (employer only) (less Section 125) 2 6 on the first $34,300 of wages State Withholding Rate (less 401(k), Section 125) See Utah Schedule 3, Table 1 or use the Excel Version of Schedule 3 October 1 Wayland Custom Woodworking (WCW) pays its employees according to their job classification The following employees comprise Waylands staff Employee Number Name and Address Payroll information 00 Chins Anthony Chinson Married, 1 Withholding allowance 530 Sylvann Avenue Exempt Logan, UT 84321 $24,000 year commission 435 555 1212 Start Date 10 1 2018 Job title Account Executive SSN 511 22 3333 00 Wayla Mark Wayland Married, 5 withholding allowances 1570 Lovett Street Exempt Logan, UT 84321 $75,000 year 435 555 1110 Start Date 10 1 2018 Job title President Owner SSN 505 33 1775 01 Peppi Sylvia Peppinico Married, 7 withholding allowances 291 Antioch Road Exempt Logan, UT 84321 $43,500 year 435 555 2244 Start Date 10 1 2018 Job title Craftsman SSN 047 55 9951 01 Varde Stevon Varden Married, 2 withholding allowances 333 Justin Drive Nonexempt Logan, UT 84321 $42,000 year 435 555 9981 Start Date 10 1 2018 Job title Craftsman SSN 022 66 1131 02 Hisso Leonard Hissop Single, 4 withholding allowances 531 5th Street Nonexempt Logan, UT 84321 $49,500 year 435 555 5858 Start Date 10 1 2018 Job title Purchasing Shipping SSN 311 22 6698 00 Succe Student Success Single, 1 withholding allowance 1650 South Street Nonexempt Logan, UT 84321 $36,000 year 435 556 1211 Start Date 10 1 2018 Job title Accounting Clerk SSN 555 55 5555 November 30 Compute the Net Pay for each employee Employee pay will be disbursed on December 5, 2018 Update the Employees' Earnings Record with the November 30 pay and the new YTD amount The company is closed and pays for the Friday following Thanksgiving The employees will receive holiday pay for Thanksgiving and the Friday following All the hours over 88 are eligible for overtime for nonexempt employees as they were worked during the non holiday week Complete the Employee Gross Pay tab Complete the Payroll Register for November 30 You must update the Employee Earnings Record Forms for each employee with the ending YTD amounts from November 15 (the prior pay period) in the Prior Period YTD rows Amounts from the current period are auto populated from the Payroll Register on the row for November 30 Complete the General Journal entries for the November 30 payroll Update the General Ledger with the ending ledger balances from the November 15 pay period ledger accounts first, and then post the journal entries from the current period to the General Ledger Last Name Hourly Rate (Rounded to 5 Decimals) Pay Period Hours 11 16 11 30 Regular Overtime Holiday Commission Chinson $11 53846 88 hours (exempt 16 hours Holiday) $2,325 00 Wayland $36 05769 88 hours (exempt 16 hours Holiday) Peppinico $20 91346 88 hours (exempt 16 hours Holiday) Varden $20 19231 90 hours (exempt 16 hours Holiday) $60 58 $323 08 Hissop $23 79808 91 hours (exempt 16 hours Holiday) $107 09 $380 77 Success $17 30769 89 hours (exempt 16 hours Holiday) $25 96 $276 92

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Employees are paid for the following holidays occurring during the final quarter: Thanksgiving day and the day after, Thursday and Friday November 22-23. Christmas, which

Employees are paid for the following holidays occurring during the final quarter:

Thanksgiving day and the day after, Thursday and Friday November 22-23.
Christmas, which is a Tuesday. Employees receive holiday pay for Monday, December 24, and Tuesday, December 25.

For the completion of this project, refer to the tax-related information in the table below. For federal withholding calculations, use the percentage method tables in Appendix C, which is provided below. For Utah state withholding calculations, use the Utah Schedule 3 tax tables linked below (ensure to use the appropriate Utah table based on each employee's marital status). Both 401(k) and insurance are pretax for federal income tax and Utah income tax.


Federal Withholding Allowance (less 401(k), Section 125)	$172.90 per allowance claimed
Federal Unemployment Rate (employer only) (less Section 125)	0.6% on the first $7,000 of wages
Semimonthly Federal Percentage Method Tax Table	Appendix C Page 393 Table #3
State Unemployment Rate (employer only) (less Section 125)	2.6% on the first $34,300 of wages
State Withholding Rate (less 401(k), Section 125)	See Utah Schedule 3, Table 1 or use the Excel Version of Schedule 3

October 1:

Wayland Custom Woodworking (WCW) pays its employees according to their job classification. The following employees comprise Waylands staff:

Employee Number	Name and Address	Payroll information
00-Chins	Anthony Chinson	Married, 1 Withholding allowance
	530 Sylvann Avenue	Exempt
	Logan, UT 84321	$24,000/year + commission
	435-555-1212	Start Date: 10/1/2018
	Job title: Account Executive	SSN: 511-22-3333

00-Wayla	Mark Wayland	Married, 5 withholding allowances
	1570 Lovett Street	Exempt
	Logan, UT 84321	$75,000/year
	435-555-1110	Start Date: 10/1/2018
	Job title: President/Owner	SSN: 505-33-1775

01-Peppi	Sylvia Peppinico	Married, 7 withholding allowances
	291 Antioch Road	Exempt
	Logan, UT 84321	$43,500/year
	435-555-2244	Start Date: 10/1/2018
	Job title: Craftsman	SSN: 047-55-9951

01-Varde	Stevon Varden	Married, 2 withholding allowances
	333 Justin Drive	Nonexempt
	Logan, UT 84321	$42,000/year
	435-555-9981	Start Date: 10/1/2018
	Job title: Craftsman	SSN: 022-66-1131

02-Hisso	Leonard Hissop	Single, 4 withholding allowances
	531 5th Street	Nonexempt
	Logan, UT 84321	$49,500/year
	435-555-5858	Start Date: 10/1/2018
	Job title: Purchasing/Shipping	SSN: 311-22-6698

00-Succe	Student Success	Single, 1 withholding allowance
	1650 South Street	Nonexempt
	Logan, UT 84321	$36,000/year
	435-556-1211	Start Date: 10/1/2018
	Job title: Accounting Clerk	SSN: 555-55-5555

November 30

Compute the Net Pay for each employee. Employee pay will be disbursed on December 5, 2018. Update the Employees' Earnings Record with the November 30 pay and the new YTD amount.

The company is closed and pays for the Friday following Thanksgiving. The employees will receive holiday pay for Thanksgiving and the Friday following. All the hours over 88 are eligible for overtime for nonexempt employees as they were worked during the non-holiday week.

Complete the Employee Gross Pay tab.
Complete the Payroll Register for November 30.
You must update the Employee Earnings Record Forms for each employee with the ending YTD amounts from November 15 (the prior pay period) in the "Prior Period YTD" rows. Amounts from the current period are auto-populated from the Payroll Register on the row for November 30.
Complete the General Journal entries for the November 30 payroll.
Update the General Ledger with the ending ledger balances from the November 15 pay period ledger accounts first, and then post the journal entries from the current period to the General Ledger.

Last Name	Hourly Rate (Rounded to 5 Decimals)	Pay Period Hours 11/16-11/30	Regular	Overtime	Holiday	Commission
Chinson	$11.53846	88 hours (exempt - 16 hours Holiday)				$2,325.00
Wayland	$36.05769	88 hours (exempt - 16 hours Holiday)
Peppinico	$20.91346	88 hours (exempt - 16 hours Holiday)
Varden	$20.19231	90 hours (exempt - 16 hours Holiday)		$60.58	$323.08
Hissop	$23.79808	91 hours (exempt - 16 hours Holiday)		$107.09	$380.77
Success	$17.30769	89 hours (exempt - 16 hours Holiday)		$25.96	$276.92