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: 2-1-2018 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: 2-1-2018 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: 2-1-2018 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: 2-1-2018 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: $10.50/hour B-Lewis Kristen Lewis Hire Date: 2-1-2018 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: 2-1-2018 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 on Sales B-Prevo Toni Prevosti Hire Date: 2-1-2018 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 B-Student Student Success Hire Date: 2-1-2018 1644 Smitten Road DOB: 1-1-1991 Woodstock, VT 05001 Position: Accounting clerk 555-555-5555 PT/FT: FT, nonexempt SSN: 555-55-5555 No. of Exemptions: 2 401(k) deduction: 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: Name Deduction Thomas Millen Insurance: $155/paycheck 401(k): 3% of gross pay Marital Status: Married 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 5, 2018. February 9 is the end of the first pay period for Prevosti Farms and Sugarhouse and includes work completed during the week of February 5-9. 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. 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 3.55 percent of taxable wages (i.e., gross pay less pre-tax deductions). February 23, 2018, 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, 2018, and check numbers will continue from prior payroll. The hours for the nonexempt employees are as follows: Name Hourly rate Hours worked 2/52/9 Towle $ 12.00000 35 hours Long $ 12.50000 40 hours Shangraw $ 10.50000 21 hours Success (You) $ 18.68132 35 hours Name Hourly rate Hours worked 2/12-2/23 Towle $ 12.00000 80 hours Long $ 12.50000 70 hours Shangraw $ 10.50000 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 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. 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