Lake Community College gives its faculty the option of receiving the balance of their contract at the end of the semester on May 17, 20--. The faculty can receive one lump-sum payment instead of receiving the remaining seven biweekly pays over the summer. Use the data given below to complete the Payroll Register on May 17. No employee has reached the OASDI ceiling, and all employees are taking the lump-sum payment. The state withholding rate is 2.0% of total earnings; the city withholding rate is 1.0% of total earnings. The biweekly wage bracket is used for federal income taxes.

To calculate the tax withholdings, you must calculate the rounded tax for each pay and multiply by the number of pays in the lump-sum payment.

Round all values to the nearest cent. Use 2018 wage-bracket method tables.

For Period Ending May 17

Employee Name	Marital Status	No. of W/H Allow.	Biweekly Earnings	(a)	Deductions					(f)
				Total Lump-Sum Payment	(b) FICA		(c)	(d)	(e)	Net
					OASDI	HI	FIT	SIT	CIT	Pay
Kinnery, Thomas	S	1	$2,000.00	$	$	$	$	$	$	$
Matthews, Mary	M	2	2,600.00
Grace, Catherine	S	0	2,200.00
Michael, Sean	S	1	2,060.00
Totals			$8,860.00	$	$	$	$	$	$	$

Compute the employer's FICA taxes for the pay period ending May 17.

OASDI Taxes			HI Taxes
OASDI taxable earnings	$		HI taxable earnings	$
OASDI taxes	$		HI taxes	$

WAGE BRACKET METHOD TABLES FOR INCOME TAX WITHHOLDING D Persons-WEEKLY Payroll Period MAR ngs Paid through December 31, 2018) MARRIED Persons-WEEKLY Payroll Period For Wagge Paid through December 31, 2018) And the number of withhold ing allowances claimed is- 4 5 6 7 8 9 he amount of income tax to be with And the wages are- At least But less 1 2 3 4 5 6 7 8 9 10 And the number of withholding allowances claimed is- And the wages are 10 01 But lees At least The amount of income tax to be withheld is WEEKI MARRIED PERSONS $1,575 and over Use Table 1(b) for a MARRIED person. O N8 58868 885:8 88868 87&9 4098 58588 8868 88868 8ENRE RRg28 8888 R 85 88688 b8859 90 8585 B8G88 T2888 8 8FN RERE R8588 88b 88 58888 6 o 8 85288 86882 NRERR gR8 88b8 85883 86 888 88388 882 N 5 8R2 58 83888 8889 -N508 8 28 885 a688 88888 8882 En8a 88868 88887 N4 4 48588 g0000 OO OO000 0000O 00000 O0000 OO000 O0O00 0000o 0000O 00000 O0000 OO000 OOOO oo O0000 O0000 O0000 O0000 00000 000O00 00000 00000 O0000 O0000 0O000 O000 Oo O0O00 O0000 O0 O00 OO000 OO000 00000 00000 O O000 O0000 O0000 N 0 OO00 Oo OO00O OO000 OOoo0 O0000 OC000 O000O O000O O0000O0-N LOONCO OO-N O000O oo 00000 00000 O0000 o0000 00000 00000 0000-N CO O N 69 7ao oooo oo000 00000 00000 O0000 0o000 00000 0000oON OCo N o N N goooo 00000 0000o 00000 00000 0000oo o00-N oCoaoN Co goooo o0000 0000o 00000 0o000 -N OCOOO 2t OcoR NS 8 399 goooo 00000 0000o o0-N oONCo aO Co RN8 N J y WAGE BRACKET METHOD TABLES FOR INCOME TAX WITHHOLDING SINGLE Persons-WEEKLY Payroll Period For Wages Paidl thrugb Dacember 31. 20 SINGLE Persons-WEEKLY Pavroll Period For Wanes Paid through December 31 . 2018) And the number of withholding allowances claimed is- o 1 2 3 4 5 6 7 9 10 And the number of withholding allowances claimed is- And the wages are- At least But less And the wages are At least 0 1 2 3 4 5 6 7 8 9 10 he amount of income tax to be withheld is But less e tax to be with WEEKLY SINGLE PERSONS $1,290 and over Use Table 1a) for a SINGLE person. Lo N8 8588 88 4858 88SC8 85883 8b88R ERERR FR88 88888 68E *8588 8688 88888 888RE NRR 8 88888 6858 882 89 68858 |5 8885 88888 8888 RE 8888 8858 58889 588 885 S6888 8888 88REN ERRN 8688 8888 8688 82 N bi 8 8585 88899 98 8588 83599 8886 8KRRR 888 O000 - OO OOO00 Oo000 OO000 OO000 Oo000 O0000 O0000 Ooo00 Ooo00 Oo000 OO00O DOO OOO00 OOOO0 OO000 OOO00 OO000 C0000 OO000 OO000 Ooo00 Oo000 OO0OC boo o0000 00O00 0O000 0O000 00000 o0000 O 0000 O0000 00000 00000 O0000 DOO OOO00 OOOO0 OO000 OO000 OO000 O0000 O0000 O0000 O0000 O0000 OO00 boo ooOo0 OOOO0 OO000 OOO00 OOO00 C0000 OO000 OO000 Ooo00 ON ONCOO Oo0o 0000 o 0000 o 0000O0 00000 000OO O00O0 00o00 00O00 O0000 00 00- N0 NcO O OO00 o0000 oo000 oo000 o0000 00000 00000 00or tn On oaor 0O RN NN oo00 0o00o 00000 00000 oo000 ooo00 FN O E S8a83888 8888 %%%85 839 888BR S ER88 8288 NNNNN NNNNN (For Wages Paid in 2018) TABLE 1-WEEKLY Payroll Period (a) SINGLE person (including head of household) If the amount of wages (after subtracting withholding allowances) is: Not over $71 |(b) MARRIED person- If the amount of wages (after subtracting withhold ing allowances) is Not over $222 The amount of income tax to withhold is $0 The amount of income tax to withhold is: $0 of excess over-Over- $71 $254 $815 -$1,658 -$3,100 -$3,917 -$9,687 Over- But not over- $254 -$815 -$1,658 -$3,100 -$3,917 -$9,687 But not over- -$588 -$1,711 -$3,395 -$6,280 $7,914 -$11,761 of excess over- $71 $254 $815 $1,658 $3,100 $3,917 $9,687 $0.00 plus 10% $18.30 plus 12% $85.62 plus 22% $271.08 plus 24% $617.16 plus 32% $878.60 plus 35% $2,898.10 plus 37% $222 $588 $1,711 $3,395 $6,280 $7,914 $11,761 $0.00 plus 10% $36.60 plus 12% $171.36 plus 22% $541.84 plus 24% $1,234.24 plus 32% $1,757.12 plus 35% $3,103.57 plus 37% $222 -$588 $1,711 -$3,395 -$6,280 -$7,914 -$11,761 TABLE 2-BIWEEKLY Payroll Period (a) SINGLE person (including head of household) If the amount of wages (after subtracting withholding allowances) is: Not over $142 (b) MARRIED person- If the amount of wages (after subtracting withhold ing allowances) is: Not over $444. The amount of income tax to withhold is: $0 The amount of income tax to withhold is: $0 of excess over-Over- -$142 $509 -$1,631 -$3,315 Over But not over- But not over- of excess over- $0.00 plus 10% -$1,631. . $36.70 plus 12% $171.34 plus 22% $541.82 plus 24% $1,234.22 plus 32% $1,757.42 plus 35% $5,795.72 plus 37% $142 $509 $1,631 $3,315 $6,200 $7,835 $19,373 -$509 $444 $1,177 $3,421 $6,790 $6,200 $12,560 -$7,835$15,829 $1,177 $3,421 -$6,790 -$12,560 $15,829 -$23,521 $0.00 plus 10% $73.30 plus 12% $342.58 plus 22% $1,083.76 plus 24% $2,468.56 plus 32% $3,514.64 plus 35% $6,206.84 plus 37% -$444 -$1,177 -$3,421 -$6,790 -$12,560 -$15,829 -$23,521 -$3,315 -$6,200 -$7,835 -$19,373 -$19,373 $23,521 TABLE 3-SEMIMONTHLY Payroll Period (a) SINGLE person (including head of household) (b) MARRIED person- If the amount of wages (after subtracting withholding allowances) is Not over $481 If the amount of wages (after subtracting withholding allowances) is: Not over $154 The amount of income tax to withhold is: The amount of income tax to withhold is: $0 $0 of excess over-Over- -$154 $551 -$1,767 -$3,592 -$6,717 -$8,488 -$20,988$25,481 Over But not over- -$551 -$1,767 -$3,592 . . $185.62 plus 22% -$6,717 -$8,488 -$20,988 But not over- of excess over- $154 $551 $1,767 $3,592 $6,717 $8,488 $20,988 $0.00 plus 10% $39.70 plus 12% $481 $1,275 $3,706 $7,356 $13,606 $17,148 -$1,275 . $o.00 plus 10% $3,706 . $79.40 plus 12% $371.12 plus 22% -$13,606 $1,174.12 plus 24% -$17,148 . $2,674.12 plus 32% $3,807.56 plus 35% $6,724.11 plus 37% $481 -$1,275 -$3,706 -$7,356 -$13,606 -$17,148 -$25,481 -$7,356 $587.12 plus 24% $1,337.12 plus 32% $1,903.84 plus 35% $6,278.84 plus 37% -$25,481 TABLE 4-MONTHLY Payroll Period (a) SINGLE person (including head of household) If the amount of wages (after subtracting withholding allowances) is Not over $308 (b) MARRIED person- If the amount of wages (after subtracting withhold ing allowances) is Not over $963 The amount of income tax to withhold is: $0 The amount of income tax to withhold is: $0 of excess over-Over- $308 -$1,102 -$3,533 -$7,183 $14,713 -$13,433 -$16,975 $34,296 -$41,975 $50,963 Over- But not over- But not over- of excess over- $308 $1,102 $3,533 $7,183 $13,433 $16,975 $41,975 $963 $2,550 $7,413 -$1,102 . $0.00 plus 10% $79.40 plus 12% -$7,183. . $371.12 plus 22% $1,174.12 plus 24% $2,674.12 plus 32% $3,807.56 plus 35% $12,557.56 plus 37% -$2,550 . $0.00 plus 10% -$7,413. $158.70 plus 12% $742.26 plus 22% $2,348.26 plus 24% $5,348.26 plus 32% $7,614.82 plus 35% $13,448.27 plus 37% $963 -$2,550 -$7,413 -$14,713 -$27,213 -$34,296 -$50,9 63 $3,533 -$14,713 -$27,213 -$34,296 -$50,963 $13,433 $16,975 -$41,975 $27,213 WAGE BRACKET METHOD TABLES FOR INCOME TAX WITHHOLDING D Persons-WEEKLY Payroll Period MAR ngs Paid through December 31, 2018) MARRIED Persons-WEEKLY Payroll Period For Wagge Paid through December 31, 2018) And the number of withhold ing allowances claimed is- 4 5 6 7 8 9 he amount of income tax to be with And the wages are- At least But less 1 2 3 4 5 6 7 8 9 10 And the number of withholding allowances claimed is- And the wages are 10 01 But lees At least The amount of income tax to be withheld is WEEKI MARRIED PERSONS $1,575 and over Use Table 1(b) for a MARRIED person. O N8 58868 885:8 88868 87&9 4098 58588 8868 88868 8ENRE RRg28 8888 R 85 88688 b8859 90 8585 B8G88 T2888 8 8FN RERE R8588 88b 88 58888 6 o 8 85288 86882 NRERR gR8 88b8 85883 86 888 88388 882 N 5 8R2 58 83888 8889 -N508 8 28 885 a688 88888 8882 En8a 88868 88887 N4 4 48588 g0000 OO OO000 0000O 00000 O0000 OO000 O0O00 0000o 0000O 00000 O0000 OO000 OOOO oo O0000 O0000 O0000 O0000 00000 000O00 00000 00000 O0000 O0000 0O000 O000 Oo O0O00 O0000 O0 O00 OO000 OO000 00000 00000 O O000 O0000 O0000 N 0 OO00 Oo OO00O OO000 OOoo0 O0000 OC000 O000O O000O O0000O0-N LOONCO OO-N O000O oo 00000 00000 O0000 o0000 00000 00000 0000-N CO O N 69 7ao oooo oo000 00000 00000 O0000 0o000 00000 0000oON OCo N o N N goooo 00000 0000o 00000 00000 0000oo o00-N oCoaoN Co goooo o0000 0000o 00000 0o000 -N OCOOO 2t OcoR NS 8 399 goooo 00000 0000o o0-N oONCo aO Co RN8 N J y WAGE BRACKET METHOD TABLES FOR INCOME TAX WITHHOLDING SINGLE Persons-WEEKLY Payroll Period For Wages Paidl thrugb Dacember 31. 20 SINGLE Persons-WEEKLY Pavroll Period For Wanes Paid through December 31 . 2018) And the number of withholding allowances claimed is- o 1 2 3 4 5 6 7 9 10 And the number of withholding allowances claimed is- And the wages are- At least But less And the wages are At least 0 1 2 3 4 5 6 7 8 9 10 he amount of income tax to be withheld is But less e tax to be with WEEKLY SINGLE PERSONS $1,290 and over Use Table 1a) for a SINGLE person. Lo N8 8588 88 4858 88SC8 85883 8b88R ERERR FR88 88888 68E *8588 8688 88888 888RE NRR 8 88888 6858 882 89 68858 |5 8885 88888 8888 RE 8888 8858 58889 588 885 S6888 8888 88REN ERRN 8688 8888 8688 82 N bi 8 8585 88899 98 8588 83599 8886 8KRRR 888 O000 - OO OOO00 Oo000 OO000 OO000 Oo000 O0000 O0000 Ooo00 Ooo00 Oo000 OO00O DOO OOO00 OOOO0 OO000 OOO00 OO000 C0000 OO000 OO000 Ooo00 Oo000 OO0OC boo o0000 00O00 0O000 0O000 00000 o0000 O 0000 O0000 00000 00000 O0000 DOO OOO00 OOOO0 OO000 OO000 OO000 O0000 O0000 O0000 O0000 O0000 OO00 boo ooOo0 OOOO0 OO000 OOO00 OOO00 C0000 OO000 OO000 Ooo00 ON ONCOO Oo0o 0000 o 0000 o 0000O0 00000 000OO O00O0 00o00 00O00 O0000 00 00- N0 NcO O OO00 o0000 oo000 oo000 o0000 00000 00000 00or tn On oaor 0O RN NN oo00 0o00o 00000 00000 oo000 ooo00 FN O E S8a83888 8888 %%%85 839 888BR S ER88 8288 NNNNN NNNNN (For Wages Paid in 2018) TABLE 1-WEEKLY Payroll Period (a) SINGLE person (including head of household) If the amount of wages (after subtracting withholding allowances) is: Not over $71 |(b) MARRIED person- If the amount of wages (after subtracting withhold ing allowances) is Not over $222 The amount of income tax to withhold is $0 The amount of income tax to withhold is: $0 of excess over-Over- $71 $254 $815 -$1,658 -$3,100 -$3,917 -$9,687 Over- But not over- $254 -$815 -$1,658 -$3,100 -$3,917 -$9,687 But not over- -$588 -$1,711 -$3,395 -$6,280 $7,914 -$11,761 of excess over- $71 $254 $815 $1,658 $3,100 $3,917 $9,687 $0.00 plus 10% $18.30 plus 12% $85.62 plus 22% $271.08 plus 24% $617.16 plus 32% $878.60 plus 35% $2,898.10 plus 37% $222 $588 $1,711 $3,395 $6,280 $7,914 $11,761 $0.00 plus 10% $36.60 plus 12% $171.36 plus 22% $541.84 plus 24% $1,234.24 plus 32% $1,757.12 plus 35% $3,103.57 plus 37% $222 -$588 $1,711 -$3,395 -$6,280 -$7,914 -$11,761 TABLE 2-BIWEEKLY Payroll Period (a) SINGLE person (including head of household) If the amount of wages (after subtracting withholding allowances) is: Not over $142 (b) MARRIED person- If the amount of wages (after subtracting withhold ing allowances) is: Not over $444. The amount of income tax to withhold is: $0 The amount of income tax to withhold is: $0 of excess over-Over- -$142 $509 -$1,631 -$3,315 Over But not over- But not over- of excess over- $0.00 plus 10% -$1,631. . $36.70 plus 12% $171.34 plus 22% $541.82 plus 24% $1,234.22 plus 32% $1,757.42 plus 35% $5,795.72 plus 37% $142 $509 $1,631 $3,315 $6,200 $7,835 $19,373 -$509 $444 $1,177 $3,421 $6,790 $6,200 $12,560 -$7,835$15,829 $1,177 $3,421 -$6,790 -$12,560 $15,829 -$23,521 $0.00 plus 10% $73.30 plus 12% $342.58 plus 22% $1,083.76 plus 24% $2,468.56 plus 32% $3,514.64 plus 35% $6,206.84 plus 37% -$444 -$1,177 -$3,421 -$6,790 -$12,560 -$15,829 -$23,521 -$3,315 -$6,200 -$7,835 -$19,373 -$19,373 $23,521 TABLE 3-SEMIMONTHLY Payroll Period (a) SINGLE person (including head of household) (b) MARRIED person- If the amount of wages (after subtracting withholding allowances) is Not over $481 If the amount of wages (after subtracting withholding allowances) is: Not over $154 The amount of income tax to withhold is: The amount of income tax to withhold is: $0 $0 of excess over-Over- -$154 $551 -$1,767 -$3,592 -$6,717 -$8,488 -$20,988$25,481 Over But not over- -$551 -$1,767 -$3,592 . . $185.62 plus 22% -$6,717 -$8,488 -$20,988 But not over- of excess over- $154 $551 $1,767 $3,592 $6,717 $8,488 $20,988 $0.00 plus 10% $39.70 plus 12% $481 $1,275 $3,706 $7,356 $13,606 $17,148 -$1,275 . $o.00 plus 10% $3,706 . $79.40 plus 12% $371.12 plus 22% -$13,606 $1,174.12 plus 24% -$17,148 . $2,674.12 plus 32% $3,807.56 plus 35% $6,724.11 plus 37% $481 -$1,275 -$3,706 -$7,356 -$13,606 -$17,148 -$25,481 -$7,356 $587.12 plus 24% $1,337.12 plus 32% $1,903.84 plus 35% $6,278.84 plus 37% -$25,481 TABLE 4-MONTHLY Payroll Period (a) SINGLE person (including head of household) If the amount of wages (after subtracting withholding allowances) is Not over $308 (b) MARRIED person- If the amount of wages (after subtracting withhold ing allowances) is Not over $963 The amount of income tax to withhold is: $0 The amount of income tax to withhold is: $0 of excess over-Over- $308 -$1,102 -$3,533 -$7,183 $14,713 -$13,433 -$16,975 $34,296 -$41,975 $50,963 Over- But not over- But not over- of excess over- $308 $1,102 $3,533 $7,183 $13,433 $16,975 $41,975 $963 $2,550 $7,413 -$1,102 . $0.00 plus 10% $79.40 plus 12% -$7,183. . $371.12 plus 22% $1,174.12 plus 24% $2,674.12 plus 32% $3,807.56 plus 35% $12,557.56 plus 37% -$2,550 . $0.00 plus 10% -$7,413. $158.70 plus 12% $742.26 plus 22% $2,348.26 plus 24% $5,348.26 plus 32% $7,614.82 plus 35% $13,448.27 plus 37% $963 -$2,550 -$7,413 -$14,713 -$27,213 -$34,296 -$50,9 63 $3,533 -$14,713 -$27,213 -$34,296 -$50,963 $13,433 $16,975 -$41,975 $27,213