Finnegan Somerset, VT 05343 Stacey 3110 Browning Place 555-55-5555 2 Single Jones Somerset, VT 05363 Francine 101 Park Court 858-88-838-8 NIA NIA Married WIBWELS Somerset, VT 05363 Note that Francine Stewart was hired in September, and her first day of work was Monday, September 21. On her W-4 Form Francine left sections 2 through 4 blank. Francine files as married filing jointly on her tax return. Additionally, due to an economic downturn, Maggie Hough was laid off in late November, with her last day of work on Friday, November 20. All employees of Ampersand, Inc., work a regular 40-hour workweek (thus all hours worked over 40 in a given week are overtime hours), receive overtime pay at a rate of 1.5 times the regular wage rate, and are paid weekly on Sunday for the most recent week (which runs from Monday through Sunday, although employees never work on weekends). The SUTA tax rate applicable to Ampersand, Inc., is 2.5%, while the SUTA wage base in Vermont is $16,100