The names of the employees of Hogan Thrift Shop are listed on the following payroll register. Employees are paid weekly. The filing status is shown on the payroll register, along with each employee's weekly salary, which has remained the same all year. Complete the payroll register for the payroll period ending December 20, 20--, the 51st weekly payday. The state income tax rate is 2% of total earnings, the city income tax rate is 1.5% of the total gross earnings, and the wage-bracket method is used for federal income taxes.

Enter all amounts as positive numbers. Round your calculations and final answers to the nearest cent. If an amount is zero, enter "0".

As we go to press, the federal income tax rates for 2022 are being determined by budget talks in Washington and not available for publication. For this edition, the 2021 federal income tax tables for Manual Systems with Forms W-4 from 2020 or later with Standard Withholding and 2021 FICA rates have been used.

Click here to access the Wage-Bracket Method Tables.

Click here to access the Percentage Method Tables.

Hogan Thrift Shop Payroll Register
FOR PERIOD ENDING December 20, 20--				Deductions
				(a) FICA
Employee Name	Filing Status	No. of W/H Allowances	Total Earnings	OASDI	HI	(b) FIT	(c) SIT	(d) CIT	(e) Net Pay
John, Matthew	MFJ	N/A	$2,850.00	$fill in the blank 1	$fill in the blank 2	$fill in the blank 3	$fill in the blank 4	$fill in the blank 5	$fill in the blank 6
Smith, Jennifer	HH	N/A	275.00	fill in the blank 7	fill in the blank 8	fill in the blank 9	fill in the blank 10	fill in the blank 11	fill in the blank 12
Bullen, Catherine	HH	N/A	250.00	fill in the blank 13	fill in the blank 14	fill in the blank 15	fill in the blank 16	fill in the blank 17	fill in the blank 18
Matthews, Mary	S	N/A	320.25	fill in the blank 19	fill in the blank 20	fill in the blank 21	fill in the blank 22	fill in the blank 23	fill in the blank 24
Hadt, Bonnie	HH	N/A	450.00	fill in the blank 25	fill in the blank 26	fill in the blank 27	fill in the blank 28	fill in the blank 29	fill in the blank 30
Camp, Sean	S	N/A	560.50	fill in the blank 31	fill in the blank 32	fill in the blank 33	fill in the blank 34	fill in the blank 35	fill in the blank 36
Aarav, Helen	MFJ	N/A	475.50	fill in the blank 37	fill in the blank 38	fill in the blank 39	fill in the blank 40	fill in the blank 41	fill in the blank 42
Gleason, Josie	MFJ	N/A	890.00	fill in the blank 43	fill in the blank 44	fill in the blank 45	fill in the blank 46	fill in the blank 47	fill in the blank 48
Totals			$6,071.25	$fill in the blank 49	$fill in the blank 50	$fill in the blank 51	$fill in the blank 52	$fill in the blank 53	$fill in the blank 54

Compute the employer's FICA taxes for the pay period ending December 20, 20--.

OASDI Taxes		HI Taxes
OASDI taxable earnings	$fill in the blank 55	HI taxable earnings	$fill in the blank 56
OASDI taxes	$fill in the blank 57	HI taxes	$fill in the blank 58