Wage and Tax Statement Data on Employer FICA Tax

Gridiron Concepts Co. began business on January 2, 2015. Salaries were paid to employees on the last day of each month, and social security tax, Medicare tax, and federal income tax were withheld in the required amounts. An employee who is hired in the middle of the month receives half the monthly salary for that month. All required payroll tax reports were filed, and the correct amount of payroll taxes was remitted by the company for the calendar year. Early in 2016, before the Wage and Tax Statements (Form W-2) could be prepared for distribution to employees and for filing with the Social Security Administration, the employees' earnings records were inadvertently destroyed.

None of the employees resigned or were discharged during the year, and there were no changes in salary rates. The social security tax was withheld at the rate of 6.0% of salary and Medicare tax at the rate of 1.5% on salary. Data on dates of employment, salary rates, and employees' income taxes withheld, which are summarized as follows, were obtained from personnel records and payroll records:

	Employee	Date First Employed	Monthly Salary	Monthly Income Tax Withheld
	Brooks	Jan. 2	$3,200	$ 448
	Croom	Oct. 1	5,900	1,062
	Fulmer	Apr. 16	2,700	338
	Johnson	Nov. 1	2,500	313
	Nutt	Jan. 16	5,800	1,305
	Richt	Dec. 1	3,800	589
	Spurrier	Feb. 1	6,600	1,419

Required:

1. Calculate the amounts to be reported on each employee's Wage and Tax Statement (Form W-2) for 2015.

Note: Round amounts to the nearest whole dollar and enter as positive values.

Employee	Gross Earnings		Federal Income Tax Withheld		Social Security Tax Withheld		Medicare Tax Withheld
Brooks	$		$		$		$
Croom
Fulmer
Johnson
Nutt
Richt
Spurrier
					$		$

2. Calculate the following employer payroll taxes for the year: (a) social security; (b) Medicare; (c) state unemployment compensation at 4.8% on the first $8,000 of each employee's earnings; (d) federal unemployment compensation at 0.8% on the first $8,000 of each employee's earnings; (e) total.

(a)	$
(b)	$
(c)	$
(d)	$
(e)	$