Needing assistance with calculating payroll for July 25th.

On July 1 the company offered the secretary/receptionist the opportunity to become an employee instead of being an independent contractor. The secretary/receptionist agreed. The payroll period will be bi-monthly.

On July 10 the company paid the final independent contractor payment to the secretary/receptionist.

On July 25 the company paid the secretary. Her deductions are the same for each payroll. Her deductions include OASDI, HI and FIT of $105. The company FUTA rate is 0.8% (and the secretary has met the wage base for FUTA). The company SUTA rate is 3.7% on the first $8,000 of wages per employee.