Prevosti Farms and Sugarhouse pays its employees according to their job classification. The following employees make up Sugarhouse's staff: Employee Number A-Mille Name and Address Thomas Millen 1022 Forest School Road Woodstock, VT 05001 802-478-5055 SSN: 031-11-3456 401(k) deduction: 3% Section 125 deduction: $155.00 A-Towle Avery Towle 4011 Route 100 Plymouth, VT 05102 802-967-5873 SSN: 089-74-0974 401(k) deduction: 5% Section 125 deduction: $100.00 Payroll information Hire Date: 2-3-2020 DOB: 12-16-1982 Position: Production Manager PT/FT: FT, exempt M/S: Married/Joint Pay Rate: $35,000/year Dependents under 17: 3 Dependents over 17: 1 Step 4 information: none Hire Date: 2-3-2020 DOB: 7-14-1991 Position: Production Worker PT/FT: FT, nonexempt M/S: Single Pay Rate: $12.00/hour Dependents under 17: 0 Dependents over 17: 0 Step 4 information: none Hire Date: 2-3-2020 DOB: 3-16-1987 Position: Production Worker PT/FT: FT, nonexempt M/S: Married/Joint Pay Rate: $12.50/hour Dependents under 17: 2 Dependents over 17: 0 Step 4 information: none Hire Date: 2-3-2020 DOB: 8-20-1994 Position: Administrative Assistant PT/FT: PT, nonexempt M/S: Single Pay Rate: $11.00/hour Dependents under 17: 0 Dependents over 17: 1 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: $155.00 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: $100.00 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: $155.00 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: $100.00 Hire Date: 2-3-2020 DOB: 4-6-1960 Position: Office Manager PT/FT: FT, exempt M/S: Married/Joint Pay Rate: $32,000/year Dependents under 17: 2 Dependents over 17: 1 Step 4 information: none Hire Date: 2-3-2020 DOB: 5-23-1985 Position: Sales PT/FT: FT, exempt M/S: Married/Joint Pay Rate: $24,000/year base plus 3% commission per case sold Dependents under 17: 2 Dependents over 17: 0 Step 4 information: none Hire Date: 2-3-2020 DOB: 9-18-1967 Position: Owner/President PT/FT: FT, exempt M/S: Married/Joint Pay Rate: $45,000/year Dependents under 17: 3 Dependents over 17: 2 Step 4 information: none Hire Date: 2-3-2020 DOB: 1-1-1991 Position: Accounting Clerk PT/FT: Non-exempt M/S: Single Pay Rate: $34,000/year Dependents under 17: 0 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: $155.00 B-Student Student Success 1644 Smitten Road Woodstock, VT 05001 (555)-555-5555 SSN: 555-55-5555 401(k) deduction: 2% Section 125 deduction: $100.00 The departments are as follows: Department A: Agricultural Workers Department B: Office Workers Initial pre-tax deductions for each employee are as follows: Name Thomas Millen Avery Towle Charlie Long Mary Shangraw Deduction Insurance: $155/paycheck 401(k): 3% of gross pay Marital Status: Married Insurance: $100/paycheck 401(k): 5% of gross pay Marital Status: Single Insurance: $155/paycheck 401(k): 2% of gross pay Marital Status: Married Insurance: $100/paycheck 401(k): 3% of gross pay Marital Status: Single Insurance: $155/paycheck 401(k): 4% of gross pay Marital Status: Married Insurance: $100/paycheck 401(k): 5% of gross pay Marital Status: Married Insurance: $155/paycheck 401(k): 6% of gross pay Marital Status: Married Insurance: $100/paycheck 401(k): 2% of gross pay Marital Status: Single Kristen Lewis Joel Schwartz Toni Prevosti Student Success The first day of work for Prevosti Farms and Sugarhouse for all employees is February 3, 2020. February 7 is the end of the first pay period for Prevosti Farms and Sugarhouse and includes work completed during the week of February 3-7. 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 21, 2020, 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 26, 2020, and check numbers will continue from prior payroll. The hours for the nonexempt employees are as follows: Name Towle Long Shangraw Success (You) Hourly rate $ 12.00000 $ 12.50000 $ 11.00000 $ 18.68132 Hours worked 2/3-2/7 35 hours 40 hours 21 hours 35 hours Name Towle Long Shangraw Success (You) Hourly rate $ 12.00000 $ 12.50000 $ 11.00000 $ 18.68132 Hours worked 2/10-2/21 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. 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. 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 (under $5,000 annually) Flex-Time Yes Employee Millen Towle Long Shangraw Lewis Schwartz Prevosti Student No Yes Yes No No Yes No FSA (annual) $ 500.00 $ 1,200.00 $ 700.00 $ 200.00 $ 1,600.00 $ 450.00 $ 900.00 $ 300.00 Yes No Yes No No No No No Educational Assistance ($4,000 annually) No Yes Yes No No Yes No Yes Long-Term Care Insurance ($15 per period) No No No No Life Insurance (at 1% of annual salary value) Yes No Yes Yes Yes Yes Yes No Gym Membership ($15 per month) Yes Yes Yes No No Yes Yes Yes Yes No No No Payroll Register 020720 Payroll Register 022120 Thomas Millen Mary Avery Towle Charlie Long Shangraw Kristen Lewis Joel Schwartz Toni Prevosti Student Success Complete the payroll register form for the pay period ending February 7th 2020 for each employee with the corresponding Information. P/R End Date 2/7/2020 Company Name: Check Date 2/12/2020 Name Filing Status Dependents Hourly Rate or Period Wage No. of Regular Hours No. of Overtime Hours No. of Holiday Hours 35 0 MJ S MJ 0 0 35 35 5 0 1 0 Thomas Millen Avery Towle Charlie Long Mary Shangraw Kristen Lewis Joel Schwartz Toni Prevosti Student Success S MJ 3