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Prevosti Farms and Sugarhouse pays its employees according to their job classification. The following employees make up Sugarhouse's staff: Employee Number Name and Address Payroll

Prevosti Farms and Sugarhouse pays its employees according to their job classification. The following employees make up Sugarhouse's staff:

Employee Number Name and Address Payroll information
A-Mille Thomas Millen 1022 Forest School Road Woodstock, VT 05001 802-478-5055 SSN: 031-11-3456 401(k) deduction: 3% Section 125 deduction: $155 Hire Date: 2-1-2021 DOB: 12-16-1992 Position: Production Manager PT/FT: FT, exempt M/S: Married/Joint Pay Rate: $35,000 per year Dependents under 17: 3 Dependents over 17: 1 Step 4 information: none
A-Towle Avery Towle 4011 Route 100 Plymouth, VT 05102 802-967-5873 SSN: 089-74-0974 401(k) deduction: 5% Section 125 deduction: $100 Hire Date: 2-1-2021 DOB: 7-14-2001 Position: Production Worker PT/FT: FT, nonexempt M/S: Single Pay Rate: $12.00 per hour Dependents under 17: 0 Dependents over 17: 0 Step 4 information: none
A-Long Charlie Long 242 Benedict Road S. Woodstock, VT 05002 802-429-3846 SSN: 056-23-4593 401(k) deduction: 2% Section 125 deduction: $155 Hire Date: 2-1-2021 DOB: 3-16-1997 Position: Production Worker PT/FT: FT, nonexempt M/S: Married/Joint Pay Rate: $12.50 per hour Dependents under 17: 2 Dependents over 17: 0 Step 4 information: none
B-Shang Mary Shangraw 1901 Main Street #2 Bridgewater, VT 05520 802-575-5423 SSN: 075-28-8945 401(k) deduction: 3% Section 125 deduction: $100 Hire Date: 2-1-2021 DOB: 8-20-1999 Position: Administrative Assistant PT/FT: PT, nonexempt M/S: Single Pay Rate: $11.00 per hour Dependents under 17: 0 Dependents over 17: 1 Step 4 information: none
B-Lewis Kristen Lewis 840 Daily Hollow Road Bridgewater, VT 05523 802-390-5572 SSN: 076-39-5673 401(k) deduction: 4% Section 125 deduction: $155 Hire Date: 2-1-2021 DOB: 4-6-1985 Position: Office Manager PT/FT: FT, exempt M/S: Married/Joint Pay Rate: $32,000 per year Dependents under 17: 2 Dependents over 17: 1 Step 4 information: none
B-Schwa Joel Schwartz 55 Maple Farm Way Woodstock, VT 05534 802-463-9985 SSN: 021-34-9876 401(k) deduction: 5% Section 125 deduction: $100 Hire Date: 2-1-2021 DOB: 5-23-1993 Position: Sales PT/FT: FT, exempt M/S: Married/Joint Pay Rate: $24,000 per year base plus 3% commission per case sold Dependents under 17: 2 Dependents over 17: 0 Step 4 information: none
B-Prevo Toni Prevosti 820 Westminster Road Bridgewater, VT 05520 802-555-3456 SSN: 055-22-0443 401(k) deduction: 6% Section 125 deduction: $155 Hire Date: 2-1-2021 DOB: 9-18-1987 Position: Owner/President PT/FT: FT, exempt M/S: Married/Joint Pay Rate: $45,000 per year Dependents under 17: 3 Dependents over 17: 2 Step 4 information: none
Student Success Student B. Success 1644 Smitten Road Woodstock, VT 05001 (555) 555-5555 SSN: 555-55-5555 Section 125 deduction: $100 Hire Date: 2-1-2021 DOB: 1-1-2001 Position: Accounting Clerk PT/FT: FT, nonexempt M/S: Single Pay Rate: $34,000 per year Dependents under 17: 0 Dependents over 17: 0 Step 4 information: none

The company has the following departments: Department A: Agricultural Workers Department B: Office Workers

initial pre-tax deductions for each employee are as follows:

Name Deduction
Thomas Millen Insurance: $155/paycheck 401(k): 3% of gross pay
Avery Towle Insurance: $100/paycheck 401(k): 5% of gross pay
Charlie Long Insurance: $155/paycheck 401(k): 2% of gross pay
Mary Shangraw Insurance: $100/paycheck 401(k): 3% of gross pay
Kristen Lewis Insurance: $155/paycheck 401(k): 4% of gross pay
Joel Schwartz Insurance: $100/paycheck 401(k): 5% of gross pay
Toni Prevosti Insurance: $155/paycheck 401(k): 6% of gross pay
Student Success Insurance: $100/paycheck 401(k): 2% of gross pay

The first day of work for Prevosti Farms and Sugarhouse for all employees is February 1, 2021. February 5 is the end of the first pay period and includes work completed during the week of February 15. Using the payroll register, compute the employee gross pay and net pay using 35 hours as the standard workweek for all employees except Mary Shangraw, who works 20 hours per week and receives overtime for any time worked past that point per company policy. 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 withholding tax for Vermont is computed at 3.35 percent of taxable wages (i.e., gross pay less pre-tax deductions). The same deductions are allowed for state as for federal. February 19, 2021, 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 24, 2021, and check numbers will continue from prior payroll.

The hours for the nonexempt employees are as follows:

Name Hourly rate Hours worked 2/1-2/5
Towle $ 12.00000 35 hours
Long $ 12.50000 40 hours
Shangraw $ 11.00000 21 hours
Success (You) $ 18.68132 35 hours
Name Hourly rate Hours worked 2/6-2/19
Towle $ 12.00000 80 hours
Long $ 12.50000 70 hours
Shangraw $ 11.00000 42 hours
Success (You) $ 18.68132 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. The Step-2 of Form W-4 is unchecked. The amount per period should be included in the record. As an example, if an employee elected to contribute $1,300 to his or her FSA, the period payroll deduction would be $1,300/26, or $50. Benefit-related payroll deductions will take effect on the first pay period of March

Employee Flex-Time Child Care Assistance (under $5,000 annually) FSA (annual) Educational Assistance ($4,000 annually) Life Insurance (at 1% of annual salary value) Long-Term Care Insurance ($15 per period) Gym Membership ($15 per month)
Millen Yes Yes $ 500.00 No Yes No Yes
Towle No No $ 1,200.00 Yes No No Yes
Long Yes Yes $ 700.00 Yes Yes No Yes
Shangraw Yes No $ 200.00 No Yes No No
Lewis No No $ 1,600.00 No Yes Yes No
Schwartz No No $ 450.00 Yes Yes No Yes
Prevosti Yes No $ 900.00 No Yes No Yes
Student No No $ 300.00 Yes No No Yes

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