Prevosti Farms and Sugarhouse pays its employees according to their job classification. The following employees make up Sugarhouse's staf Employee Number A-Mille Thomas Millen Name and Address information 1022 Forest School Rd Woodstock, VT 05001 802-478-5055 SSN: 031-11-3456 401(k) deduction : 3% Hire Date: 2-1-2017 DOB: 12-16-1982 Position: Production Manager PT/FT: FT, exempt No. of Exemptions: 4 M/S: M Pay Rate: $35,000/year A-Towle Avery Towle 4011 Route 100 Plymouth, VT 05102 802-967-5873 SSN: 089-74-0974 401(k) deduction: 5% Hire Date: 2-1-2017 DOB: 7-14-1991 Position: Production Worker PT/FT: FT, nonexempt No. of Exemptions: 1 M/S : S Pay Rate: $12.00/hour A-Long Charlie Long 242 Benedict Road S. Woodstock, VT 05002 802-429-3846 SSN: 056-23-4593 401(k) deduction : 2% Hire Date: 2-1-2017 DOB: 3-16-1987 Position: Production Worker PT/FT: FT, nonexempt No. of Exemptions: 2 M/S: M Pay Rate: $12.50/hour B-Shang Mary Shangraw 1901 Main Street #2 Bridgewater, VT 95520 802-575-5423 SSN: 075-28-8945 401(k) deduction : 3% Hire Date: 2-1-2017 DOB 8-20-1994 Position: Administrative Assistant PT/FT: PT, nonexempt No. of Exemptions: 1 M/S: S Pay Rate: $10.50/hour B-Lewis Kristen Lewis 840 Daily Hollow Road Bridgewater, VT 95523 802-390-5572 SSN: 076-39-5673 401(k) deduction : 4% Hire Date: 2-1-2017 DOB: 4-6-1960 Position: Office Manager PT/FT: FT, exempt No. of Exemptions: 3 M/S: M Pay Rate: $32,000/year B-Schwa Joel Schwartz 55 Maple Farm Way Woodstock, VT 05534 802-463-9985 SSN: 021-34-9876 401(k) deduction : 5% Hire Date: 2-1-2017 DOB: 5-23-1985 Position: Sales PT/FT: FT, exempt No. of Exemptions: 2 M/S: M Pay Rate: $24,000/year base plus 3% Commission on Sales B-PrevoToni Prevosti 10520 Cox Hill Road Bridgewater, VT 95521 802-673-2636 SSN: 055-22-0443 401(k) deduction: 6% Hire Date: 2-1-2017 DOB: 9-18-1967 Position: Owner/President PT/FT: FT, exempt No. of Exemptions: 5 M/S: M Pay Rate: $45,000/year B-Student Student Success 1644 Smitten Road Woodstock, VT 05001 555-555-5555 SSN: 555-55-5555 401(k) deduction : 2% Hire Date: 2-1-2017 DOB: 1-1-1991 Position: Accounting clerk PT/FT: FT, nonexempt No. of Exemptions: 2 M/S: S Pay Rate: $34,000/year The departments are as follows: Department A: Agricultural Workers Department B: Office Workers Initial pre-tax deductions for each employee are as follows: Deduction Insurance: $155/paycheck 401(k): 3% of gross pay Marital Status:Married Name Thomas Millen Avery Towle Insurance: $100/paycheck 401(k): 5% of gross pay Marital Status: Single Charlie Long Insurance: $155/paycheck 401(k): 2% of gross pay Marital Status:Married Mary Shangraw Insurance: $100/paycheck 401(k): 3% of gross pay Marital Status: Single :Kristen Lewis Insurance: $155/paycheck 401(k): 4% of gross pay Marital Status: Married Joel Schwartz Insurance: $100/paycheck 401(k): 5% of gross pay Marital Status: Married Toni Prevosti Insurance: $155/paycheck 401(k): 6% of gross pay Marital Status: Married Student Success Insurance: $100/paycheck 401(k): 2% of gross pay Marital Status: Single The first day of work for Prevosti Farms and Sugarhouse for all employees is February 6, 2017. February 10 is the end of the first pay period for Prevosti Farms and Sugarhouse and includes work completed during the week of February 6-10. Using the payroll register, compute the employee gross pay and net pay using 35 hours as the standard workweek for all employees except Mary Shangravw who works 20 hours per week and receives overtime for any time worked past that point. The other hourly employees receive overtime pay when they work more than 35 hours in one week. Joel Schwartz has made $5,000 in case sales at a 3 percent commission rate during this pay period. Remember that the employees are paid biweekly. Note that the first pay period comprises only one week of work, but the pay frequency for federal income tax purposes is biweekly. Federal withholding tax should be computed using the wage-bracket tables in Appendix C. State witholding tax for Vermont is computed at 3.55 percent of taxable wages (i.e., gross pay less pre-tax deductions). February 24, 2017, is the end of the final pay period for the month. Schwartz has sold $7,500 of product during this pay period at a 3 percent commission. Pay will be disbursed on February 27, 2017, and check numbers will continue from prior payroll. The hours for the nonexempt employees are as follows Hours worked Name Towle Long Shangraw Success (You) Hourly rate $12.000e0 $12.50000 $10.50000 $18.68132 2/6-2/10 35 hours 40 hours 21 hours 35 hours Hours worked Name Towle Long Shangra Success (You) Hourly rate $12.00000 $12.50000 $10.5000 $18.68132 2/13-2/24 80 hours 70 hours 42 hours 71 hours Required: Complete the payroll register for this pay period and update the Employee Earnings Record form for each employee with the corresponding information. Ensure to input an hourly rate for each employee (including those that are salaried) that is rounded to 5 decimal places. Benefit-related payroll deductions will take effect on the first pay period of March. Child care assistance Educational assistance $4,000 annually Life insurance (at 1% of annual salary value) Yes No Yes Yes Yes Yes Yes Long-term care insurance $15 per period Flex- (under $5,000 FSA (annual) $500.00 $ 1,200.00 $ 700.00 $ 28e.ee $ 1,60e.00 $450.00 $ 900.00 $ 30e.ee membership $15 per month Yes Yes Yes Employee time Millen Towle Long Shangraw Yes Lewis Schwartz No Prevost Yes Student No annually) Yes No Yes No No No No No Yes No Yes Yes Yes No Yes Yes No Yes Yes Yes Yes