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 | Hire Date: 2-1-2019 |
| 1022 Forest School Rd | DOB: 12-16-1982 |
| Woodstock, VT 05001 | Position: Production Manager |
| 802-478-5055 | PT/FT: FT, exempt |
| SSN: 031-11-3456 | No. of Exemptions: 4 |
| 401(k) deduction: 3% | M/S: M |
| | Pay Rate: $35,000/year |
| | |
| A-Towle | Avery Towle | Hire Date: 2-1-2019 |
| 4011 Route 100 | DOB: 7-14-1991 |
| Plymouth, VT 05102 | Position: Production Worker |
| 802-967-5873 | PT/FT: FT, nonexempt |
| SSN: 089-74-0974 | No. of Exemptions: 1 |
| 401(k) deduction: 5% | M/S: S |
| | Pay Rate: $12.00/hour |
| | |
| A-Long | Charlie Long | Hire Date: 2-1-2019 |
| 242 Benedict Road | DOB: 3-16-1987 |
| S. Woodstock, VT 05002 | Position: Production Worker |
| 802-429-3846 | PT/FT: FT, nonexempt |
| SSN: 056-23-4593 | No. of Exemptions: 2 |
| 401(k) deduction: 2% | M/S: M |
| | Pay Rate: $12.50/hour |
| | |
| B-Shang | Mary Shangraw | Hire Date: 2-1-2019 |
| 1901 Main Street #2 | DOB: 8-20-1994 |
| Bridgewater, VT 05520 | Position: Administrative Assistant |
| 802-575-5423 | PT/FT: PT, nonexempt |
| SSN: 075-28-8945 | No. of Exemptions: 1 |
| 401(k) deduction: 3% | M/S: S |
| | Pay Rate: $11.00/hour |
| | |
| B-Lewis | Kristen Lewis | Hire Date: 2-1-2019 |
| 840 Daily Hollow Road | DOB: 4-6-1960 |
| Bridgewater, VT 05523 | Position: Office Manager |
| 802-390-5572 | PT/FT: FT, exempt |
| SSN: 076-39-5673 | No. of Exemptions: 3 |
| 401(k) deduction: 4% | M/S: M |
| | Pay Rate: $32,000/year |
| | |
| B-Schwa | Joel Schwartz | Hire Date: 2-1-2019 |
| 55 Maple Farm Way | DOB: 5-23-1985 |
| Woodstock, VT 05534 | Position: Sales |
| 802-463-9985 | PT/FT: FT, exempt |
| SSN: 021-34-9876 | No. of Exemptions: 2 |
| 401(k) deduction: 5% | M/S: M |
| | Pay Rate: $24,000/year base plus |
| | 3% commission per case sold |
| | | |
| B-Prevo | Toni Prevosti | Hire Date: 2-1-2019 |
| 10520 Cox Hill Road | DOB: 9-18-1967 |
| Bridgewater, VT 05521 | Position: Owner/President |
| 802-673-2636 | PT/FT: FT, exempt |
| SSN: 055-22-0443 | No. of Exemptions: 5 |
| 401(k) deduction: 6% | M/S: M |
| | Pay Rate: $45,000/year |
| | | |
| Student Success | Student B. Success | Hire Date: 2-1-2019 |
| 1644 Smitten Rd | DOB: 1-1-1991 |
| Woodstock/VT/05001 | Position: Accounting Clerk |
| (555) 555-5555 | PT/FT: FT, nonexempt |
| SSN: 555-55-5555 | 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
The first day of work for Prevosti Farms and Sugarhouse for all employees is February 4, 2019. February 8 is the end of the first pay period and includes work completed during the week of February 48. Compute the employee gross 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. 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 the 2/9 pay period. Joel Schwartz's sales are subject to commissions for the 2/22 pay period of $7,500. 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.
| Name | Annual Salary | Notes |
| Millen | $ | 35,000 | | | | |
| Lewis | $ | 32,000 | | | | |
| Schwartz | $ | 24,000 | | plus 3% Commission on Sales |
| Prevosti | $ | 45,000 | | | | |
The hours for the nonexempt employees are as follows:
| Name | Hourly rate | Hours worked 2/42/8 |
| 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 2/11-2/22 |
| Towle | $ | 12.00000 | | | 80 hours | |
| Long | $ | 12.50000 | | | 70 hours | |
| Shangraw | $ | 11.00000 | | | 42 hours | |
| Success (You) | $ | 18.68132 | | | 71 hours | |
Although the company has already established medical and retirement plan benefits, Toni Prevosti wants to consider other benefits to attract employees. As the companys accountant, you have been tasked with annotating employee earnings records with benefit elections for each employee. The gym membership is for a dedicated facility for employees and spouses. The following sheet contains details of employee choices. These costs are employer paid and 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 |
| |
Annotate the Employee Earning Records with payroll-related benefit elections. 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. The estimated yealy earnings used to compute the life insurance deduction for the hourly employees is: (hourly wages times number of hours worked per week 52 weeks). Multiply the yearly earnings by 1% and divide by 26 pay periods to get the insurance per pay period. Example: Employee earns $11 per hour and works 20 hours a week. ($11 20 52) = $11,440 estimated annual earnings. $11,440 1% = $114.40. $114.40 / 26 = $4.40 insurance amount per pay period.
Complete the question by entering your answers in the tabs below. Thomas Millen Avery Towle Charlie Long Mary Shangraw Kristen Lewis Joel Schwartz Toni Prevosti Student Success Complete the Employee Information Form for Thomas Millen. (Do not round intermediate calculations. Round your final answers to 2 decimal places.) EMPLOYEE EARNINGS RECORD Name Hire Date 2/1/2019 Thomas Millen 1022 Forest School Rd Woodstock/VT/05001 Date of Birth 12/16/1982 Exempt Address City/State/Zip Telephone Social Security Number Position Exempt/Nonexempt Married/Single (M or S) Number of exemptions 802-478-5055 031-11-3456 M 4 Production Manager Pay Rate $ 35,000.00 1 Year Flex-time Child Care FSA amount Educ. Assist. Life Ins. Long-term care Gym Total Benefit Complete the question by entering your answers in the tabs below. Thomas Millen Avery Towle Charlie Long Mary Shangraw Kristen Lewis Joel Schwartz Toni Prevosti Student Success Complete the Employee Information Form for Avery Towle. (Do not round intermediate calculations. Round your final answers to 2 decimal places.) EMPLOYEE EARNINGS RECORD Name Address City/State/Zip Telephone Social Security Number Avery Towle 4011 Route 100 Plymouth/VT/05102 802-967-5873 089-74-0974 Hire Date Date of Birth Exempt/Nonexempt Married/Single (M or S) Number of exemptions 2/1/2019 7/14/1991 Nonexempt S 1 Position Production Worker Pay Rate $ 12.00 / hour Flex-time Child Care FSA amount Educ. Assist. Life Ins. Long-term care Gym Total Benefit Thomas Millen Charlie Long> Complete the question by entering your answers in the tabs below. Thomas Millen Avery Towle Charlie Long Mary Shangraw Kristen Lewis Joel Schwartz Toni Prevosti Student Success Complete the Employee Information Form for Charlie Long. (Do not round intermediate calculations. Round your final answers to 2 decimal places.) EMPLOYEE EARNINGS RECORD Name Address City/State/Zip Telephone Social Security Number Charlie Long 242 Benedict Rd S. Woodstock/VT/05002 802-429-3846 056-23-4593 Hire Date Date of Birth Exempt/Nonexempt Married/Single (Mor S) Number of exemptions 2/1/2019 3/16/1987 Nonexempt M 2 Position Production Worker Pay Rate $ 12.50 / hour Flex-time Child Care FSA amount Educ. Assist. Life Ins. Long-term care Gym Total Benefit Complete the question by entering your answers in the tabs below. Thomas Millen Avery Towle Charlie Long Mary Shangraw Kristen Lewis Joel Schwartz Toni Prevosti Student Success Complete the Employee Information Form for Mary Shangraw. (Do not round intermediate calculations. Round your final answers to 2 decimal places.) EMPLOYEE EARNINGS RECORD Name Address City/State/Zip Telephone Social Security Number Mary Shangraw 1901 Main St #2 Bridgewater/VT/05520 802-575-5423 075-28-8945 Hire Date Date of Birth Exempt/Nonexempt Married/Single (Mor S) Number of exemptions 2/1/2019 8/20/1994 Nonexempt S 1 Position Administrative Assistant Pay Rate $ 11.00 / hour Flex-time Child Care FSA amount Educ. Assist. Life Ins. Long-term care Gym Total Benefit Complete the question by entering your answers in the tabs below. Thomas Millen Avery Towle Charlie Long Mary Shangraw Kristen Lewis Joel Schwartz Toni Prevosti Student Success Complete the Employee Information Form for Kristen Lewis. (Do not round intermediate calculations. Round your final answers to 2 decimal places.) EMPLOYEE EARNINGS RECORD Hire Date 2/1/2019 4/6/1960 Name Address City/State/Zip Telephone Social Security Number Kristen Lewis 840 Daily Hollow Rd Bridgewater/VT/05523 802-390-5572 076-39-5673 Exempt Date of Birth Exempt/Nonexempt Married/Single (Mor S) Number of exemptions M 3 Position Office Manager Pay Rate $ 32,000.00 / Year Flex-time Child Care FSA amount Educ. Assist. Life Ins. Long-term care Gym Total Benefit Complete the question by entering your answers in the tabs below. Thomas Millen Avery Towle Charlie Long Mary Shangraw Kristen Lewis Joel Schwartz Toni Prevosti Student Success Complete the Employee Information Form for Joel Schwartz. (Do not round intermediate calculations. Round your final answers to 2 decimal places.) EMPLOYEE EARNINGS RECORD Name Address City/State/Zip Telephone Social Security Number Joel Schwartz 55 Maple Farm Wy Woodstock/VT/05534 802-463-9985 021-34-9876 Hire Date Date of Birth Exempt/Nonexempt Married/Single (M or S) Number of exemptions 2/1/2019 5/23/1985 Exempt | 2 Position Sales Pay Rate $ 24,000.00 / Year + Commission Flex-time Child Care FSA amount Educ. Assist. Life Ins. Long-term care Gym Total Benefit Complete the question by entering your answers in the tabs below. Thomas Millen Avery Towle Charlie Long Mary Shangraw Kristen Lewis Joel Schwartz Toni Prevosti Student Success Complete the Employee Information Form for Toni Prevosti. (Do not round intermediate calculations. Round your final answers to 2 decimal places.) EMPLOYEE EARNINGS RECORD Name Toni Prevosti Hire Date Address 2/1/2019 9/18/1967 Exempt City/State/Zip Telephone Social Security Number 10520 Cox Hill Rd Bridgewater/VT/05521 802-673-2636 055-22-0443 Date of Birth Exempt/Nonexempt Married/Single (Mor S) Number of exemptions M 5 Position Owner/President Pay Rate $ 45,000.00 / Year Flex-time Child Care FSA amount Educ. Assist. Life Ins. Long-term care Gym Total Benefit Joel Schwartz Student Success > Complete the question by entering your answers in the tabs below. Thomas Millen Avery Towle Charlie Long Mary Shangraw Kristen Lewis Joel Schwartz Toni Prevosti Student Success Complete the Employee Information Form for Student Success. (Do not round intermediate calculations. Round your final answers to 2 decimal places.) EMPLOYEE EARNINGS RECORD Name Address City/State/Zip Telephone Social Security Number Student Success 1644 Smittin Rd Woodstock/VT/05001 (555) 555-5555 555-55-5555 Hire Date Date of Birth Exempt/Nonexempt Married/Single (Mor S) Number of exemptions 2/1/2019 1/1/1991 Nonexempt S 2 Position Accounting Clerk Pay Rate $ 34,000.00 1 Year Flex-time Child Care FSA amount Educ. Assist. Life Ins. Long-term care Gym Total Benefit Toni Prevosti Student Success Complete the question by entering your answers in the tabs below. Thomas Millen Avery Towle Charlie Long Mary Shangraw Kristen Lewis Joel Schwartz Toni Prevosti Student Success Complete the Employee Information Form for Thomas Millen. (Do not round intermediate calculations. Round your final answers to 2 decimal places.) EMPLOYEE EARNINGS RECORD Name Hire Date 2/1/2019 Thomas Millen 1022 Forest School Rd Woodstock/VT/05001 Date of Birth 12/16/1982 Exempt Address City/State/Zip Telephone Social Security Number Position Exempt/Nonexempt Married/Single (M or S) Number of exemptions 802-478-5055 031-11-3456 M 4 Production Manager Pay Rate $ 35,000.00 1 Year Flex-time Child Care FSA amount Educ. Assist. Life Ins. Long-term care Gym Total Benefit Complete the question by entering your answers in the tabs below. Thomas Millen Avery Towle Charlie Long Mary Shangraw Kristen Lewis Joel Schwartz Toni Prevosti Student Success Complete the Employee Information Form for Avery Towle. (Do not round intermediate calculations. Round your final answers to 2 decimal places.) EMPLOYEE EARNINGS RECORD Name Address City/State/Zip Telephone Social Security Number Avery Towle 4011 Route 100 Plymouth/VT/05102 802-967-5873 089-74-0974 Hire Date Date of Birth Exempt/Nonexempt Married/Single (M or S) Number of exemptions 2/1/2019 7/14/1991 Nonexempt S 1 Position Production Worker Pay Rate $ 12.00 / hour Flex-time Child Care FSA amount Educ. Assist. Life Ins. Long-term care Gym Total Benefit Thomas Millen Charlie Long> Complete the question by entering your answers in the tabs below. Thomas Millen Avery Towle Charlie Long Mary Shangraw Kristen Lewis Joel Schwartz Toni Prevosti Student Success Complete the Employee Information Form for Charlie Long. (Do not round intermediate calculations. Round your final answers to 2 decimal places.) EMPLOYEE EARNINGS RECORD Name Address City/State/Zip Telephone Social Security Number Charlie Long 242 Benedict Rd S. Woodstock/VT/05002 802-429-3846 056-23-4593 Hire Date Date of Birth Exempt/Nonexempt Married/Single (Mor S) Number of exemptions 2/1/2019 3/16/1987 Nonexempt M 2 Position Production Worker Pay Rate $ 12.50 / hour Flex-time Child Care FSA amount Educ. Assist. Life Ins. Long-term care Gym Total Benefit Complete the question by entering your answers in the tabs below. Thomas Millen Avery Towle Charlie Long Mary Shangraw Kristen Lewis Joel Schwartz Toni Prevosti Student Success Complete the Employee Information Form for Mary Shangraw. (Do not round intermediate calculations. Round your final answers to 2 decimal places.) EMPLOYEE EARNINGS RECORD Name Address City/State/Zip Telephone Social Security Number Mary Shangraw 1901 Main St #2 Bridgewater/VT/05520 802-575-5423 075-28-8945 Hire Date Date of Birth Exempt/Nonexempt Married/Single (Mor S) Number of exemptions 2/1/2019 8/20/1994 Nonexempt S 1 Position Administrative Assistant Pay Rate $ 11.00 / hour Flex-time Child Care FSA amount Educ. Assist. Life Ins. Long-term care Gym Total Benefit Complete the question by entering your answers in the tabs below. Thomas Millen Avery Towle Charlie Long Mary Shangraw Kristen Lewis Joel Schwartz Toni Prevosti Student Success Complete the Employee Information Form for Kristen Lewis. (Do not round intermediate calculations. Round your final answers to 2 decimal places.) EMPLOYEE EARNINGS RECORD Hire Date 2/1/2019 4/6/1960 Name Address City/State/Zip Telephone Social Security Number Kristen Lewis 840 Daily Hollow Rd Bridgewater/VT/05523 802-390-5572 076-39-5673 Exempt Date of Birth Exempt/Nonexempt Married/Single (Mor S) Number of exemptions M 3 Position Office Manager Pay Rate $ 32,000.00 / Year Flex-time Child Care FSA amount Educ. Assist. Life Ins. Long-term care Gym Total Benefit Complete the question by entering your answers in the tabs below. Thomas Millen Avery Towle Charlie Long Mary Shangraw Kristen Lewis Joel Schwartz Toni Prevosti Student Success Complete the Employee Information Form for Joel Schwartz. (Do not round intermediate calculations. Round your final answers to 2 decimal places.) EMPLOYEE EARNINGS RECORD Name Address City/State/Zip Telephone Social Security Number Joel Schwartz 55 Maple Farm Wy Woodstock/VT/05534 802-463-9985 021-34-9876 Hire Date Date of Birth Exempt/Nonexempt Married/Single (M or S) Number of exemptions 2/1/2019 5/23/1985 Exempt | 2 Position Sales Pay Rate $ 24,000.00 / Year + Commission Flex-time Child Care FSA amount Educ. Assist. Life Ins. Long-term care Gym Total Benefit Complete the question by entering your answers in the tabs below. Thomas Millen Avery Towle Charlie Long Mary Shangraw Kristen Lewis Joel Schwartz Toni Prevosti Student Success Complete the Employee Information Form for Toni Prevosti. (Do not round intermediate calculations. Round your final answers to 2 decimal places.) EMPLOYEE EARNINGS RECORD Name Toni Prevosti Hire Date Address 2/1/2019 9/18/1967 Exempt City/State/Zip Telephone Social Security Number 10520 Cox Hill Rd Bridgewater/VT/05521 802-673-2636 055-22-0443 Date of Birth Exempt/Nonexempt Married/Single (Mor S) Number of exemptions M 5 Position Owner/President Pay Rate $ 45,000.00 / Year Flex-time Child Care FSA amount Educ. Assist. Life Ins. Long-term care Gym Total Benefit Joel Schwartz Student Success > Complete the question by entering your answers in the tabs below. Thomas Millen Avery Towle Charlie Long Mary Shangraw Kristen Lewis Joel Schwartz Toni Prevosti Student Success Complete the Employee Information Form for Student Success. (Do not round intermediate calculations. Round your final answers to 2 decimal places.) EMPLOYEE EARNINGS RECORD Name Address City/State/Zip Telephone Social Security Number Student Success 1644 Smittin Rd Woodstock/VT/05001 (555) 555-5555 555-55-5555 Hire Date Date of Birth Exempt/Nonexempt Married/Single (Mor S) Number of exemptions 2/1/2019 1/1/1991 Nonexempt S 2 Position Accounting Clerk Pay Rate $ 34,000.00 1 Year Flex-time Child Care FSA amount Educ. Assist. Life Ins. Long-term care Gym Total Benefit Toni Prevosti Student Success
