Note that Pierre Stemberg was hired in November, and his first day of work was Friday, November 19. On his W-4 Form Pierre checked box 2c and left sections 3 and 4 blank. Pierre files as married filing jointly on his tax return. Additionally, due to an economic downturn, Allison Harrison was laid off in mid-December, with her last day of work on Thursday, December 9.

All employees of Ellipses Corp. 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 Thursday for the current week (which runs from Friday through Thursday, although employees never work on weekends). 'The SUTA tax rate applicable to Ellipses Corp. is 3.1%, while the SUTA wage base in Virginia is $8,000.

Earnings and voluntary deduction information for each of the four employees is as follows:

Name

Regular

Wage Rate

Hunter Cranston

$15/hour

Annual

Salary

N/A

Weekly 401(k)

Deduction

Weekly Charitable

Contribution

6% of gross pay

Allison Harrison

S5

$23/hour

N/A

John Parker

N/A

5% of gross pay

N/A

55

Pierre Sternberg

N/A

$203,000.20

S112,000.20

$20

1% of gross pay

N/A