Payroll Period One Withholding Allowance Weekly $ 80.80 Biweekly 161.50 Semimonthly 175.00 Monthly 350.00 Quarterly 1,050.00 Semiannually 2,100.00 Annually 4,200.00 Daily or miscellaneous (each day of the payroll period) 16.20 *Note: Appendix C is derived from IRS Publication 15. A comment to refer to pages 44 and 47 exists at the section end for wage-bracket tables when the taxable wages exceed the table. These page references are for Publication 15 itself and not to pages within this text. The following employees of CIBA Ironworks in Bristol, Illinois, are paid in different frequencies. Some employees have union dues or garnishments deducted from their pay. Use Figure 5.4. Required: Calculate their net pay using the Wage Bracket Method when possible, and the Percentage Method when the amount earned exceeds the Wage Bracket Tables for Income Tax Withholding in Appendix C, and including Illinois income tax of 4.95 percent of taxable pay. No employee has exceeded the maximum FICA limits. You do not need to complete the number of hours. (Round your intermediate calculations and final answers to 2 decimal places.) Net Pay Employee C. Whaley F. Paguaga K. Harvey L. Bolling Frequency Weekly Semi-monthly Monthly Biweekly Marital Status/ Withholdings M.2 M, 1 S, 3 M, 0 Union Dues Garnishment Pay per Period per Period $ 1,170 $ 117 $ 3,120 $ 70 $ 7.900 $ 400 $ 155 $ 2,820 $ 180