SOLUTION: Baker College Excel Payroll Project Chapter 7

Start of Project:
Nov 1: The first payroll in October covered the two workweeks that ended on September 26
and October 3. This payroll transaction has been entered for you in the payroll register, the
employees’ earnings records, the general journal, and the general ledger. By reviewing the
calculations of the wages and deductions in the payroll register and the posting of the
information to the employees’ earnings records, you can see the procedure to be followed
each payday.
Observe the following rules in computing earnings each pay period:
1.
2.
3.
4.
5.
6.
Do not make any deduction from an employee’s earnings if the employee loses less than 15 minutes of time in
any day. Time lost that exceeds 15 minutes is rounded to the nearest quarter-hour and deducted. If the time
lost by an employee is not to be deducted, the time clerk will make a notation to that effect on the Time Clerk’s
Report.
In completing the time record columns of the payroll register for all workers, you should place an 8 in the day
column for each full day worked (refer to page PR-2). If an employee works less than a full day, show the actual
hours for which the employee will be paid.
In the case of an employee who begins work during a pay period, compute the earnings by paying the
employees their weekly rate for any full week worked. For any partial week, compute the earnings for that
week by multiplying the hours worked by the hourly rate of pay.
If time lost is to be deducted from a salaried employee’s pay, the employee’s pay must be determined by
multiplying the actual hours worked for that week by the hourly rate. If hours are missed but no pay is
deducted, include those hours in the Time Record columns on the payroll register. The following schedule
shows the weekly and hourly wage rates of the salaried employees:
Plant workers (Bonno and Ryan), other than supervisors, are employed on an hourly basis. Compute the wages
by multiplying the number of hours worked during the pay period by the employee’s hourly rate.
The information needed and the sequence of steps that are completed for the payroll are presented in the
following discussion.
The time clerk prepared Time Clerk’s Report Nos. 38 and 39 from the time cards used by the employees for these
workweeks. Inasmuch as the president, sales manager, sales representatives, and supervisors do not ring in and out on
the time clock, their records are not included in the time clerks report, but their salaries must be included in the
payroll.
① The following schedule shows the hourly wage rates of the three hourly employees used in preparing the payroll
register for the payday on October 9.
Pay Points
Tax calculations are to be taken to three decimal places and then rounded to two places.
② The entry required for each employee is recorded in the payroll register. The names of all employees are listed in
alphabetical order, including yours as “Student.” The fold-out payroll register forms needed to complete this project are
in the Payroll Register (pages PR-3, PR-3, and PR-4).
No deduction has been made for the time lost by Williams. Thus, the total number of hours (80) for which payment was
made is recorded in the Regular Earnings Hours column of the payroll register. However, a notation of the time lost (D)
was made in the Time Record column. When posting to Williams’s earnings record, 80 hours is recorded in the Regular
Earnings Hours column (no deduction for the time lost).
In computing the federal income taxes to be withheld, the wage-bracket tables in Tax Table B.
Pay Points
Use tax tables for biweekly payroll period.
Each payday, $8 was deducted from the earnings of the two plant workers for union dues (Bonno and Ryan).
Payroll check numbers were assigned beginning with check no. 672.
In the Labor Cost Distribution columns at the extreme right of the payroll register, each employee’s gross earnings were
recorded in the column that identifies the department in which the employee regularly works. The totals of the Labor
Cost Distribution columns provide the amounts to be charged to the appropriate salary and wage expense accounts and
aid department managers and supervisors in comparing the actual labor costs with the budgeted amounts.
Once the net pay of each employee was computed, all the amount columns in the payroll register were footed, proved,
and ruled.
③ An entry was made in the journal transferring from the regular cash account to the payroll cash account the amount
of the check issued to Payroll to cover the net amount of the payroll; next, the entry was posted.
④ Information from the payroll register was posted to the employees’ earnings records.
Note that when posting the deductions for each employee, a column has been provided in the earnings record for
recording each deduction for FICA (OASDI and HI), FIT, SIT, SUTA, and CIT. All other deductions for each employee are to
be totaled and recorded as one amount in the Other Deductions column. Subsidiary ledgers are maintained for Group
Insurance Premiums Collected and Union Dues Withheld. Thus, any question about the amounts withheld from an
employee’s earnings may be answered by referring to the appropriate subsidiary ledger. In this project, your work will
not involve any recording in or reference to the subsidiary ledgers.
⑤ The proper journal entry recorded salaries, wages, taxes, and the net amount of cash paid from the totals of the
payroll register. The journal entry to record the payroll for the first pay in the fourth quarter appears below and in the
general journal.
The amounts charged the salary and wage expense accounts were obtained from the totals of the Labor Cost
Distribution columns in the payroll register. As shown in the listing of the labor cost accounts in Figure 7.5 the salaries
and wages were charged as follows:
FICA Taxes Payable—OASDI and FICA Taxes Payable—HI were credited for $958.33 and $224.14, respectively, the
amounts deducted from employees’ wages.
Employees FIT Payable, Employees SIT Payable, Employees SUTA Payable, Employees CIT Payable, and Union Dues
Payable were credited for the total amount withheld for each kind of deduction from employees’ wages. In subsequent
payroll transactions, Group Insurance Premiums Collected will be credited for the amounts withheld from employees’
wages for this type of deduction. Finally, Payroll Cash was credited for the sum of the net amounts paid all employees.
⑥ The payroll taxes for this pay were then recorded in the general journal as follows:
Payroll Taxes was debited for the sum of the employer’s FICA, FUTA, and SUTA taxes. The taxable earnings used in
computing each of these payroll taxes were obtained from the appropriate column totals of the payroll register. Note
that only part of Ford’s wages are taxable ($700 out of $1,220 gross pay) for FUTA ($7,000 limit). The computation of the
debit to Payroll Taxes was:
FICA Taxes Payable—OASDI was credited for $958.32, the amount of the liability for the employer’s portion of the tax.
FICA Taxes Payable—HI was credited for $224.12, the amount of the liability for the employer’s share of this tax. FUTA
Taxes Payable was credited for the amount of the tax on the employer for federal unemployment purposes ($22.91).
SUTA Taxes Payable—Employer was credited for $175.76, which is the amount of the contribution required of the
employer under the state unemployment compensation law.
⑦ The journal entries were posted to the proper ledger accounts.
October 15
This is the day on which the deposits of FICA and FIT taxes and
the city of Philadelphia income taxes for the September payrolls
are due. However, in order to concentrate on the fourth-quarter
payrolls, we will assume that the deposits for the third quarter
and the appropriate entries were already completed.
No. On this date, Glo-Brite Paint Company must deposit the Pennsylvania state income taxes withheld from the October 9 payroll.
2
The deposit rule states that if the employer expects the aggregate amount withheld each quarter to be $1,000 or more, the
employer must pay the withheld tax semimonthly.
The tax must be remitted within three banking days after the close of the semimonthly periods ending on the 15th and the last day
of the month.
① Prepare the journal entry to record the deposit of the taxes, and post to the appropriate ledger accounts.
② Pennsylvania has eliminated the filing of paper forms (replaced by telefile or online filing). The information needed to telefile is
listed—complete the information worksheet needed for the first semimonthly period of October. The company’s Pennsylvania
employer account number is 000-0-3300, its EIN is 00-0000660, its filing password is GBPCOM, and its telephone number is (215)
555-9559.
7-3dOctober 23
No. Prepare the payroll for the last pay period of October from Time Clerk’s Report Nos. 40 and 41.
3
The proper procedure in recording the payroll follows:
① Complete the payroll register.
In as much as only a portion of the payroll register sheet was used in recording the October 9 payroll, the October 23 payroll
should be recorded on the same sheet to save space. On the first blank ruled line after the October 9 payroll, insert “Payday October
23—For Period Ending October 17, 20–.” On the following lines, record the payroll information for the last pay date of October.
When recording succeeding payrolls, continue to conserve space by recording two payrolls on each separate payroll register sheet.
The workers in the plant (Bonno and Ryan) are paid time and a half for any hours worked over eight each workday and for work
on Saturdays and are paid twice the regular hourly rate for work on Sundays or holidays.
With this pay period, the cumulative earnings of several employees exceed the taxable income base set up by FUTA and SUTA.
This factor must be considered in preparing the payroll register and in computing the employer’s payroll taxes. Refer to each
employee’s earnings record to see the amount of cumulative earnings.
② Make the entry transferring from Cash to Payroll Cash the net amount of the total payroll, and post.
③ Post the required information from the payroll register to each employee’s earnings record.
④ Record in the journal the salaries, wages, taxes withheld, group insurance premiums collected, union dues withheld, and net
amount paid, and post to the proper ledger accounts.
The entry required to record the October 23 payroll is the same as that to record the October 9 payroll, except it is necessary to record
the liability for the amount withheld from the employees’ wages to pay their part of the group insurance premium. The amount
withheld should be recorded as a credit to Group Insurance Premiums Collected.
⑤ Record in the journal the employer’s payroll taxes and the liabilities created; post to the appropriate ledger accounts.
Prepare the payroll for
the last pay period of
October from Time
Clerk’s Report Nos. 40
and 41.
The proper procedure in recording the payroll follows:
① Complete the payroll register.
In as much as only a portion of the payroll register sheet was used in recording the October 9 payroll, the
October 23 payroll should be recorded on the same sheet to save space. On the first blank ruled line after the
October 9 payroll, insert “Payday October 23—For Period Ending October 17, 20–.” On the following lines,
record the payroll information for the last pay date of October. When recording succeeding payrolls,
continue to conserve space by recording two payrolls on each separate payroll register sheet.
The workers in the plant (Bonno and Ryan) are paid time and a half for any hours worked over eight each
workday and for work on Saturdays and are paid twice the regular hourly rate for work on Sundays or
holidays.
With this pay period, the cumulative earnings of several employees exceed the taxable income base set up
by FUTA and SUTA. This factor must be considered in preparing the payroll register and in computing the
employer’s payroll taxes. Refer to each employee’s earnings record to see the amount of cumulative
earnings.
LO 2Maintain employees’ earnings records.
LO 3Journalize and post payroll and payroll tax entries.
② Make the entry transferring from Cash to Payroll Cash the net amount of the total payroll, and post.
③ Post the required information from the payroll register to each employee’s earnings record.
④ Record in the journal the salaries, wages, taxes withheld, group insurance premiums collected, union dues withheld, and net
amount paid, and post to the proper ledger accounts.
Pay Points
The employees’ Pennsylvania State Unemployment Tax (SUTA) is calculated (0.0007) on the total wages of each
employee. There is no taxable wage limit on the employees’ portion of the tax.
The entry required to record the October 23 payroll is the same as that to record the October 9 payroll, except it is necessary to record
the liability for the amount withheld from the employees’ wages to pay their part of the group insurance premium. The amount
withheld should be recorded as a credit to Group Insurance Premiums Collected.
⑤ Record in the journal the employer’s payroll taxes and the liabilities created; post to the appropriate ledger accounts.
7-3eNovember 4
No. Deposit with the state of Pennsylvania the amount of state income taxes withheld from the October 23 payroll and complete
4
information worksheet.
No. Virginia Russell completed a new Form W-4, changing the number of withholding allowances to 2. Change Russell’s earnings
5
record (her marital status has not changed).
No. Thomas J. Sokowski completed a new Form W-4, showing that his marital status changed to single and that the number of
6
withholding allowances remains at 2. Change Sokowski’s earnings record accordingly.
No. Dewey Mann completed a new Form W-4, leaving his marital status as married but dropping the number of withholding
7
allowances to 0. Change Mann’s earnings record accordingly.
No.
4
No.
5
No.
6
Deposit with the state of Pennsylvania the amount of state income taxes withheld from
the October 23 payroll and complete information worksheet.
Virginia Russell completed a new Form W-4, changing the number of withholding
allowances to 2. Change Russell’s earnings record (her marital status has not changed).
Thomas J. Sokowski completed a new Form W-4, showing that his marital status
changed to single and that the number of withholding allowances remains at 2. Change
Sokowski’s earnings record accordingly.
No. Dewey Mann completed a new Form W-4, leaving his marital status as married but
7 dropping the number of withholding allowances to 0. Change Mann’s earnings record
accordingly.
No. 8
Pay the treasurer of the union the amount of union dues withheld during the month of October.
Pay Points
Make changes in November 6 pay. Refers to Nos. 5, 6, and 7.
No. Prepare the payroll for the first pay period in November from Time Clerk’s Report Nos. 42 and 43 and record the paychecks issued
9
to all employees. Record this payroll at the top of the second payroll register sheet.
Note: Virginia Russell worked only 38 hours in the week ending October 24. Therefore, compute her pay for that week by
multiplying 38 by $15.00 (her hourly rate). Ruth Williams worked only 39 hours in the week ending October 24. Therefore,
compute her pay for that week by multiplying 39 by $15.29 (her hourly rate).
Also, record the employer’s payroll taxes.
7-3gNovember 13
No. Because of her excessive tardiness and absenteeism during the year, the company discharged Ruth Williams today. For the week
10 ending November 7, she was late a total of six hours; and for this week, she missed two full days and was late two hours on another
day. In lieu of two weeks’ notice, Williams was given two full weeks’ pay ($1,223.08). Along with her dismissal pay ($1,223.08), she
was paid for the week ending November 7 (34 hours, or $519.86) and the days worked this current week (22 hours, or $336.38).
The total pay for the two partial weeks is $856.24.
① Record a separate payroll register (on one line) to show Williams’s total earnings, deductions, and net pay. The two weeks’
dismissal pay is subject to all payroll taxes. Include dismissal pay with the total earnings but do not show the hours in the Time
Record columns. Use the tax table for the biweekly payroll period for the total gross pay ($2,079.32) of Williams.
The deduction for group insurance premiums is $14.40. In the Time Record column, make a note of Williams’s discharge as of this
date. Indicate the payroll check number used to prepare the final check for Williams. When posting to the earnings record, make a
notation of Williams’s discharge on this date.
② Prepare the journal entries to transfer the net cash and to record Williams’s final pay and the employer’s payroll taxes. Post to
the ledger accounts.
③ Use the blank Form W-2. Box “a” should be left blank, since the Glo-Brite Paint Company does not use a control number to
identify individual Forms W-2.
7-3eNovember 4
No. Deposit with the state of Pennsylvania the amount of state income taxes withheld from the October 23 payroll and complete
4
information worksheet.
No. Virginia Russell completed a new Form W-4, changing the number of withholding allowances to 2. Change Russell’s earnings
5
record (her marital status has not changed).
No. Thomas J. Sokowski completed a new Form W-4, showing that his marital status changed to single and that the number of
6
withholding allowances remains at 2. Change Sokowski’s earnings record accordingly.
No. Dewey Mann completed a new Form W-4, leaving his marital status as married but dropping the number of withholding
7
allowances to 0. Change Mann’s earnings record accordingly.
No. Because of her excessive tardiness and absenteeism during the year, the company discharged Ruth Williams today. For the week
10 ending November 7, she was late a total of six hours; and for this week, she missed two full days and was late two hours on another
day. In lieu of two weeks’ notice, Williams was given two full weeks’ pay ($1,223.08). Along with her dismissal pay ($1,223.08), she
was paid for the week ending November 7 (34 hours, or $519.86) and the days worked this current week (22 hours, or $336.38).
The total pay for the two partial weeks is $856.24.
① Record a separate payroll register (on one line) to show Williams’s total earnings, deductions, and net pay. The two weeks’
dismissal pay is subject to all payroll taxes. Include dismissal pay with the total earnings but do not show the hours in the Time
Record columns. Use the tax table for the biweekly payroll period for the total gross pay ($2,079.32) of Williams.
The deduction for group insurance premiums is $14.40. In the Time Record column, make a note of Williams’s discharge as of this
date. Indicate the payroll check number used to prepare the final check for Williams. When posting to the earnings record, make a
notation of Williams’s discharge on this date.
② Prepare the journal entries to transfer the net cash and to record Williams’s final pay and the employer’s payroll taxes. Post to
the ledger accounts.
③ Use the blank Form W-2. Box “a” should be left blank, since the Glo-Brite Paint Company does not use a control number to
identify individual Forms W-2.
7-3hNovember 16
No. Electronically deposit the amount of FICA taxes and federal income taxes for the October payrolls and complete the Federal
11 Deposit Information Worksheet. Since the company is subject to the monthly deposit rule, the deposit is due on the 15th of the
following month. See the deposit requirements explained. November 15 is a Sunday; therefore, the deposit is to be made on the
next business day.
Prepare the journal entry to record the deposit of the taxes, and post to the appropriate ledger accounts.
No. Since Glo-Brite Paint Company withholds the city of Philadelphia income tax, you must deposit the taxes with the Department of
12 Revenue. The deposit rule that affects Glo-Brite Paint Company states that if the withheld taxes are between $350 and $16,000 per
month, the company must deposit the tax monthly by the 15th of the following month. The withheld taxes for the October payrolls
were $1,221.34.
① Prepare the journal entry to record the deposit of the taxes, and post to the appropriate ledger accounts.
② Complete the Philadelphia Employer’s Return of Tax Withheld coupon (Monthly Wage Tax), which appears.
No. Prepare an employee’s earnings record for Beth Anne Woods, a new employee
13 who began work today, Tuesday. Woods is single and claims one withholding
allowance. She is employed as a programmer at a monthly salary of $2,600.
Address, 8102 Franklin Court, Philadelphia, PA 19105-0915. Telephone, 5551128. Social Security No. 000-00-1587. She is eligible for group insurance
coverage of $47,000 immediately, although her first deduction for group
insurance will not be made until December 18.
•
Department: Office
•
Weekly rate: $600.00
•
Hourly rate: $15.00
7-3jNovember 18
No. Deposit with the state of Pennsylvania the amount of state income taxes
14 withheld from the November 6 and 13 (Ruth Williams) payrolls and complete
the information worksheet.
With this pay, the company has decided to offer employees a Savings Incentive
Match Plan (SIMPLE Retirement Plan). Most of the employees opted to wait until the
start of the following year to participate. However, the following employees have
decided to take part in the plan for the remaining pay periods of the year.
The contributions are to be deducted from the participating employee’s pay and are
excluded from the employee’s income for federal income tax purposes. The other
payroll taxes still apply. On the payroll registers and the earnings record, use the
blank column under “Deductions” for these contributions. Use the term “SIMPLE” as
the new heading for this deduction column (on both the payroll register and
employee’s earnings record).
Use the account in the general ledger for SIMPLE Contributions Payable—account no.
29.
The company must match these contributions dollar for dollar, up to 3 percent of the
employee’s compensation. These payments will be processed through the Accounts
Payable Department.
Prepare the payroll for the last pay period of November from Time Clerk’s Report
Nos. 44 and 45, and record the paychecks issued all employees. Also, record the
employer’s payroll taxes.
Pay Points
The new wage rates are effective for the December 4 payroll.
No. 16
Salary increases of $30 per week, effective for the two weeks covered in the
December 4 payroll, are given to Catherine L. Ford and Virginia A. Russell. The group
insurance coverage for Ford will be increased to $50,000; for Russell, it will be
increased to $49,000. Update the employees’ earnings records accordingly. The new
wage rates are listed below.
Ford, Catherine Weekly 640
Russell Virgina Weekly 630
No. Prepare an employee’s earnings record for Paul Winston Young, the president’s nephew, who began work today. Young is single
17 and claims one withholding allowance. He is training as a field sales representative in the city where the home office is located. His
beginning salary is $2,730 per month. Address, 7936 Holmes Drive, Philadelphia, PA 19107-6107. Telephone, 555-2096. Social
Security No. 000-00-6057. Young is eligible for group insurance coverage of $49,000.
•
•
•
Department: Sales
Weekly rate: $630.00
Hourly rate: $15.75
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Cell references, including cell addresses such as B52, as well as named cells and ranges
Values and text
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Type an equals sign (=) to signal the fact that the cell contains a formula.
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Page 41
JOURNAL
DATE
20–
Oct.
DESCRIPTION
9 Payroll Cash
Cash
POST.
REF.
DEBIT
12
11
12,044.51
9 Administrative Salaries
Office Salaries
Sales Salaries
Plant Wages
FICA Taxes Payable – OASDI
FICA Taxes Payable – HI
Employees FIT Payable
Employees SIT Payable
Employees SUTA Payable
Employees CIT Payable
Union Dues Payable
Payroll Cash
51
52
53
54
20.1
20.2
24
25
25.1
26
28
12
2,307.69
4,651.08
3,600.00
4,898.00
9 Payroll Taxes
FICA Taxes Payable – OASDI
FICA Taxes Payable – HI
FUTA Taxes Payable
SUTA Taxes Payable – Employer
56
20.1
20.2
21
22
1,381.11
CREDIT
12,044.51
958.33
224.14
1,124.00
474.55
10.85
604.39
16.00
12,044.51
958.32
224.12
22.91
175.76
Page 42
JOURNAL
DATE
20–
DESCRIPTION
POST.
REF.
DEBIT
CREDIT
Page 43
JOURNAL
DATE
20–
DESCRIPTION
POST.
REF.
DEBIT
CREDIT
Page 44
JOURNAL
DATE
20–
DESCRIPTION
POST.
REF.
DEBIT
CREDIT
Page 45
JOURNAL
DATE
20–
DESCRIPTION
POST.
REF.
DEBIT
CREDIT
Page 46
JOURNAL
DATE
20–
DESCRIPTION
POST.
REF.
DEBIT
CREDIT
Page 47
JOURNAL
DATE
20–
DESCRIPTION
POST.
REF.
DEBIT
CREDIT
Page 48
JOURNAL
DATE
20–
DESCRIPTION
POST.
REF.
DEBIT
CREDIT
Page 49
JOURNAL
DATE
20–
DESCRIPTION
POST.
REF.
DEBIT
CREDIT
Page 50
JOURNAL
DATE
20–
DESCRIPTION
POST.
REF.
DEBIT
CREDIT
Total debits and credits (calculated automatically):
28,882.39
28,882.39
Your debits and credits should be equal after each journal entry is complete
Cumulative Journal Checkpoint Through Month Ending
October 31, 20-November 30, 20–
December 31, 20-January 31, 20–
GENERAL LEDGER
Checkpoints
ACCOUNT:
ACCOUNT NO. 11
CASH
DATE
ITEM
POST.
REF.
BALANCE
DEBIT
CREDIT
DEBIT
20–
Oct.
1 Balance
9
a
J41
199,846.33
12,044.51 187,801.82
CREDIT
Debit
Balance
Oct. 31, 20-Nov. 30, 20-Dec. 31, 20–
Credit
Balance
ACCOUNT:
ACCOUNT NO. 12
PAYROLL CASH
DATE
ITEM
POST.
REF.
BALANCE
DEBIT
CREDIT
DEBIT
20–
Oct.
9
9
J41
J41
Checkpoints
Debit
Balance
12,044.51
12,044.51
12,044.51
0.00
CREDIT
Oct. 31, 20-Nov. 30, 20-Dec. 31, 20–
Credit
Balance
ACCOUNT:
ACCOUNT NO. 20.1
FICA TAXES PAYABLE – OASDI
DATE
ITEM
POST.
REF.
BALANCE
DEBIT
CREDIT
DEBIT
CREDIT
20–
Oct.
9
9
J41
J41
Checkpoints
Debit
Balance
958.33
958.32
958.33
1,916.65
Oct. 31, 20-Nov. 30, 20-Dec. 31, 20–
Credit
Balance
ACCOUNT:
ACCOUNT NO. 20.2
FICA TAXES PAYABLE – HI
DATE
ITEM
POST.
REF.
BALANCE
DEBIT
CREDIT
DEBIT
CREDIT
20–
Oct.
9
9
J41
J41
Checkpoints
Debit
Balance
224.14
224.12
224.14
448.26
Oct. 31, 20-Nov. 30, 20-Dec. 31, 20–
Credit
Balance
ACCOUNT:
ACCOUNT NO. 21
FUTA TAXES PAYABLE
DATE
ITEM
POST.
REF.
BALANCE
DEBIT
CREDIT
DEBIT
CREDIT
20–
Oct.
1 Balance
9
a
J41
Checkpoints
Debit
Balance
22.91
392.94
415.85
Oct. 31, 20-Nov. 30, 20-Dec. 31, 20–
Credit
Balance
ACCOUNT:
ACCOUNT NO. 22
SUTA TAXES PAYABLE – EMPLOYER
DATE
ITEM
POST.
REF.
BALANCE
DEBIT
CREDIT
DEBIT
CREDIT
20–
Oct.
9
J41
Checkpoints
Debit
Balance
175.76
175.76
Oct. 31, 20-Nov. 30, 20-Dec. 31, 20–
Credit
Balance
ACCOUNT:
ACCOUNT NO. 24
EMPLOYEES FIT PAYABLE
DATE
ITEM
POST.
REF.
BALANCE
DEBIT
CREDIT
DEBIT
CREDIT
20–
Oct.
9
J41
Checkpoints
Debit
Balance
1,124.00
1,124.00
Oct. 31, 20-Nov. 30, 20-Dec. 31, 20–
Credit
Balance
ACCOUNT:
ACCOUNT NO. 25
EMPLOYEES SIT PAYABLE
DATE
ITEM
POST.
REF.
BALANCE
DEBIT
CREDIT
DEBIT
CREDIT
20–
Oct.
9
J41
Checkpoints
Debit
Balance
474.55
474.55
Oct. 31, 20-Nov. 30, 20-Dec. 31, 20–
Credit
Balance
ACCOUNT:
ACCOUNT NO. 25.1
EMPLOYEES SUTA PAYABLE
DATE
ITEM
POST.
REF.
BALANCE
DEBIT
CREDIT
DEBIT
CREDIT
20–
Oct.
9
J41
Checkpoints
Debit
Balance
10.85
10.85
Oct. 31, 20-Nov. 30, 20-Dec. 31, 20–
Credit
Balance
ACCOUNT:
ACCOUNT NO. 26
EMPLOYEES CIT PAYABLE
DATE
ITEM
POST.
REF.
BALANCE
DEBIT
CREDIT
DEBIT
CREDIT
20–
Oct.
9
J41
Checkpoints
Debit
Balance
604.39
604.39
Oct. 31, 20-Nov. 30, 20-Dec. 31, 20–
Credit
Balance
ACCOUNT:
DATE
20–
ACCOUNT NO. 27
GROUP INSURANCE PREMIUMS COLLECTED
ITEM
POST.
REF.
Checkpoints
Debit
Balance
BALANCE
DEBIT
CREDIT
DEBIT
CREDIT
Oct. 31, 20-Nov. 30, 20-Dec. 31, 20–
Credit
Balance
ACCOUNT:
ACCOUNT NO. 28
UNION DUES PAYABLE
DATE
ITEM
POST.
REF.
Checkpoints
Debit
Balance
BALANCE
DEBIT
CREDIT
DEBIT
CREDIT
20–
Oct.
9
J41
16.00
16.00
Oct. 31, 20-Nov. 30, 20-Dec. 31, 20–
Credit
Balance
ACCOUNT:
DATE
20–
ACCOUNT NO. 29
SIMPLE CONTRIBUTIONS PAYABLE
ITEM
POST.
REF.
Checkpoints
Debit
Balance
BALANCE
DEBIT
CREDIT
DEBIT
CREDIT
Oct. 31, 20-Nov. 30, 20-Dec. 31, 20–
Credit
Balance
ACCOUNT:
ACCOUNT NO. 51
ADMINISTRATIVE SALARIES
DATE
ITEM
POST.
REF.
BALANCE
DEBIT
CREDIT
DEBIT
20–
Oct.
1 Balance
9
a
J41
Checkpoints
Debit
Balance
2,307.69
42,692.27
44,999.96
CREDIT
Oct. 31, 20-Nov. 30, 20-Dec. 31, 20–
Credit
Balance
ACCOUNT:
ACCOUNT NO. 52
OFFICE SALARIES
DATE
ITEM
POST.
REF.
BALANCE
DEBIT
CREDIT
DEBIT
20–
Oct.
1 Balance
9
a
J41
Checkpoints
Debit
Balance
4,651.08
28,350.00
33,001.08
CREDIT
Oct. 31, 20-Nov. 30, 20-Dec. 31, 20–
Credit
Balance
ACCOUNT:
ACCOUNT NO. 53
SALES SALARIES
DATE
ITEM
POST.
REF.
BALANCE
DEBIT
CREDIT
DEBIT
20–
Oct.
1 Balance
9
a
J41
Checkpoints
Debit
Balance
3,600.00
28,525.00
32,125.00
CREDIT
Oct. 31, 20-Nov. 30, 20-Dec. 31, 20–
Credit
Balance
ACCOUNT:
ACCOUNT NO. 54
PLANT WAGES
DATE
ITEM
POST.
REF.
BALANCE
DEBIT
CREDIT
DEBIT
20–
Oct.
1 Balance
9
a
J41
Checkpoints
Debit
Balance
4,898.00
42,657.30
47,555.30
CREDIT
Oct. 31, 20-Nov. 30, 20-Dec. 31, 20–
Credit
Balance
ACCOUNT:
ACCOUNT NO. 56
PAYROLL TAXES
DATE
ITEM
POST.
REF.
BALANCE
DEBIT
CREDIT
DEBIT
20–
Oct.
1 Balance
9
a
J41
Checkpoints
Debit
Balance
1,381.11
14,233.94
15,615.05
CREDIT
Oct. 31, 20-Nov. 30, 20-Dec. 31, 20–
Credit
Balance
Payday, October 9, 20-Bonno, A.
Ferguson, J.
Ford, C.
Mann, D.
O’Neill, J.
Russell, V.
Ryan, N.
Sokowski, T.
(Student)
Williams, R.
No. W/H Allow.
NAME
Marital Status
PAYROLL REGISTER
Time Record
S M T W T
8
8
8
8
8
8
8
8
8
8
TOTALS
Payday, October 23, 20– For Period Ending October 17, 20-Bonno, A.
Ferguson, J.
Ford, C.
Mann, D.
O’Neill, J.
Russell, V.
Ryan, N.
Sokowski, T.
(Student)
Williams, R.
TOTALS
Payday, November 6, 20– For Period Ending October 31, 20-Bonno, A.
Ferguson, J.
Ford, C.
Mann, D.
O’Neill, J.
Russell, V.
Ryan, N.
Sokowski, T.
(Student)
Williams, R.
TOTALS
Payday, November 13, 20– For Period Ending November 14, 20-Williams, R.
TOTALS
Regular Earnings
Rate
Per
F S S M T W T F S Hrs. Hour
For Period Ending October 3, 20-M 4
8 8 8 8 8
M 5
8 8 8 8 8
S 2
8 8 8 8 8
M 4
8 8 8 8 8
M 3
8 8 8 8 8
S 1
8 8 8 8 8
M 4
8 8 8 8 8
M 2
8 8 8 8 8
S 1
8 8 8 8 4
S 0
8 8 D 8 8
GLO-BRITE PAINT COMPANY
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
4
8
80 17.60
80
80
80
80
80
80 18.00
80
72 14.00
80
Amount
Overtime Earnings
Rate
Per
Hrs. Hour
Amount
Deductions
Total
Earnings
OASDI
HI
FIT
SIT
SUTA
1,408.00
2,250.00
1,220.00
1,350.00
2,307.69
1,200.00
1,440.00
2,050.00
1,008.00
1,223.08
1,408.00
2,250.00
1,220.00
1,350.00
2,307.69
1,200.00
1,440.00
2,050.00
1,008.00
1,223.08
87.30
139.50
75.64
83.70
143.08
74.40
89.28
127.10
62.50
75.83
20.42
32.63
17.69
19.58
33.46
17.40
20.88
29.73
14.62
17.73
46.00
136.00
107.00
40.00
191.00
127.00
50.00
176.00
97.00
154.00
43.23
69.08
37.45
41.45
70.85
36.84
44.21
62.94
30.95
37.55
0.99
1.58
0.85
0.95
1.62
0.84
1.01
1.44
0.71
0.86
15,456.77
15,456.77
958.33
224.14
1,124.00
474.55
10.85
No. W/H Allow.
NAME
Marital Status
PAYROLL REGISTER
Time Record
S M T W T
TOTALS
Payday, December 4, 20– For Period Ending November 28, 20-Bonno, A.
Ferguson, J.
Ford, C.
Mann, D.
O’Neill, J.
Russell, V.
Ryan, N.
Sokowski, T.
(Student)
Woods, B.
TOTALS
Payday, December 14, 20– For Period Ending December 12, 20-Russell, V.
TOTALS
Payday, December 18, 20– For Period Ending December 12, 20-Bonno, A.
Ferguson, J.
Ford, C.
Mann, D.
O’Neill, J.
Ryan, N.
Sokowski, T.
(Student)
Woods, B.
Young, P.
TOTALS
Regular Earnings
Rate
Per
F S S M T W T F S Hrs. Hour
Payday, November 20, 20– For Period Ending November 14, 20-Bonno, A.
Ferguson, J.
Ford, C.
Mann, D.
O’Neill, J.
Russell, V.
Ryan, N.
Sokowski, T.
(Student)
GLO-BRITE PAINT COMPANY
Amount
Overtime Earnings
Rate
Per
Hrs. Hour
Amount
Deductions
Total
Earnings
OASDI
HI
FIT
SIT
SUTA
Deductions
NAME
Payday, October 9, 20-Bonno, A.
Ferguson, J.
Ford, C.
Mann, D.
O’Neill, J.
Russell, V.
Ryan, N.
Sokowski, T.
(Student)
Williams, R.
TOTALS
Net Paid
CIT
Group
Ins.
Union
Dues
Ck.
SIMPLE No.
For Period Ending October 3, 20-55.06
8.00
87.98
47.70
52.79
90.24
46.92
56.31
8.00
80.16
39.41
47.82
604.39
0.00
16.00
0.00
Payday, October 23, 20– For Period Ending October 17, 20-Bonno, A.
Ferguson, J.
Ford, C.
Mann, D.
O’Neill, J.
Russell, V.
Ryan, N.
Sokowski, T.
(Student)
Williams, R.
Taxable Earnings
Amount
OASDI
HI
1,147.00
1,783.23
933.67
1,111.53
1,777.44
896.60
1,170.31
1,572.63
762.81
889.29
1,408.00
2,250.00
1,220.00
1,350.00
2,307.69
1,200.00
1,440.00
2,050.00
1,008.00
1,223.08
1,408.00
2,250.00
1,220.00
1,350.00
2,307.69
1,200.00
1,440.00
2,050.00
1,008.00
1,223.08
12,044.51 15,456.77
15,456.77
FUTA
Labor Cost Distribution
SUTA
Admin.
Office
Sales
Plant
Checkpoints
672
673
674
675
676
677
678
679
680
681
1,408.00
2,250.00
700.00
1,350.00
1,220.00
1,350.00
Total earnings
Net paid
1,220.00
1,350.00
2,307.69
760.00
1,200.00
1,200.00
1,440.00
2,050.00
1,008.00
1,008.00
3,818.00
4,778.00
1,008.00
1,223.08
2,307.69
4,651.08
3,600.00
4,898.00
Checkpoints
Total earnings
Net paid
TOTALS
Payday, November 6, 20– For Period Ending October 31, 20-Bonno, A.
Ferguson, J.
Ford, C.
Mann, D.
O’Neill, J.
Russell, V.
Ryan, N.
Sokowski, T.
(Student)
Williams, R.
Checkpoints
Total earnings
Net paid
TOTALS
Payday, November 13, 20– For Period Ending November 14, 20-Williams, R.
TOTALS
Checkpoints
Total earnings
Net paid
15,456.77
12,044.51
Deductions
NAME
Net Paid
CIT
Group
Ins.
Union
Dues
Ck.
SIMPLE No.
October 9, 20,
20–20–For
3, 20-Payday, November
ForPeriod
PeriodEnding
EndingOctober
November
14, 20-Bonno, A.
Ferguson, J.
Ford, C.
Mann, D.
O’Neill, J.
Russell, V.
Ryan, N.
Sokowski, T.
(Student)
Amount
Taxable Earnings
OASDI
HI
FUTA
Labor Cost Distribution
SUTA
Admin.
Office
Sales
Plant
Checkpoints
Total earnings
Net paid
TOTALS
Payday, December 4, 20– For Period Ending November 28, 20-Bonno, A.
Ferguson, J.
Ford, C.
Mann, D.
O’Neill, J.
Russell, V.
Ryan, N.
Sokowski, T.
(Student)
Woods, B.
Checkpoints
Total earnings
Net paid
TOTALS
Payday, December 14, 20– For Period Ending December 12, 20-Russell, V.
Checkpoints
Total earnings
Net paid
TOTALS
Payday, December 18, 20– For Period Ending December 12, 20-Bonno, A.
Ferguson, J.
Ford, C.
Mann, D.
O’Neill, J.
Ryan, N.
Sokowski, T.
(Student)
Woods, B.
Young, P.
TOTALS
Checkpoints
Total earnings
Net paid
DEPARTMENT
OCCUPATION
WORKS IN (STATE)
Plant
Mixer Operator
PA
SEX
M F
x
S.S. ACCOUNT NO.
000-00-3481
OTHER DEDUCTIONS INFORMATION
GROUP INSURANCE
NAME – LAST
FIRST
BONNO
Anthony
$
$
$
$
SALARY
UNION DUES
OTHER
WEEKLY RATE
HOURLY RATE
$55,000 –$.30/M
20___
PAYDAY
HRS.
RATE
YEAR-TO-DATE
1
10/9
2
10/23
3
11/6
4
11/20
5
12/4
6
12/18
$8 each pay
REGULAR EARNINGS
80
17.60
AMOUNT
OVERTIME EARNINGS
HRS. RATE
10,293.40
1,408.00
OVERTIME RATE
CUMULATIVE
EARNINGS
AMOUNT
1,028.60
0.00
0.00
0.00
0.00
0.00
0.00

11,322.00
12,730.00
MIDDLE
Victor
17.60
26.40
W/H
MARITAL
ALLOW.
STATUS
4
M
DEDUCTIONS
FICA
OASDI
701.96
87.30
HI
164.17
20.42
FIT
SIT
810.00
46.00
347.59
43.23
NET PAID
SUTA
CIT
7.93
0.99
SIMPLE
442.71
55.06
OTHER
CK.
DEDUCTIONS NO.
216.80
8.00
AMOUNT
8,630.84
1,147.00
672
QTR. TOT.
YR. TOT.
Checkpoint
Checkpoint
DEPARTMENT
OCCUPATION
WORKS IN (STATE)
Sales
Sales Manager
PA
SEX
M F
x
S.S. ACCOUNT NO.
000-00-8645
OTHER DEDUCTIONS INFORMATION
GROUP INSURANCE
NAME – LAST
FIRST
FERGUSON
$
$
$
$
SALARY
UNION DUES
OTHER
WEEKLY RATE
HOURLY RATE
$88,000 — $.30/M
20___
REGULAR EARNINGS
OVERTIME RATE
OVERTIME EARNINGS
PAYDAY
EARNINGS
HRS.
YEAR-TO-DATE
1
10/9
2
10/23
3
11/6
4
11/20
5
12/4
6
12/18
CUMULATIVE
80
RATE
AMOUNT
HRS. RATE
23,125.00
2,250.00
23,125.00
25,375.00
James
58,500 /yr.
1,125.00
28.13
MARITAL
ALLOW.
STATUS
5
M
NET PAID
FICA
1,433.75
139.50
OTHER
HI
335.31
32.63
FIT
2,291.00
136.00
SIT
SUTA
709.94
69.08
QTR. TOT.
YR. TOT.
Checkpoint
Claude
W/H
DEDUCTIONS
OASDI
AMOUNT
MIDDLE
Checkpoint
16.19
1.58
CIT
904.23
87.98
SIMPLE
CK.
DEDUCTIONS NO.
AMOUNT
132.30
673
17,302.28
1,783.23
OCCUPATION
DEPARTMENT
WORKS IN (STATE)
SEX
S.S. ACCOUNT NO.
NAME – LAST
FIRST
MIDDLE
M F
Office
Executive Secretary
x
PA
000-00-4567
OTHER DEDUCTIONS INFORMATION
GROUP INSURANCE
FORD
$
$
$
$
SALARY
UNION DUES
OTHER
WEEKLY RATE
HOURLY RATE
$48,000–$.30/M
20___
OVERTIME RATE
REGULAR EARNINGS
OVERTIME EARNINGS
PAYDAY
EARNINGS
HRS.
RATE
AMOUNT
10/9
2
10/23
3
11/6
4
11/20
5
12/4
6
12/18
HRS. RATE
80
6,300.00
7,520.00
Louise
W/H
MARITAL
ALLOW.
STATUS
2
S
DEDUCTIONS
NET PAID
FICA
OASDI
AMOUNT
6,300.00
1,220.00
YEAR-TO-DATE
1
CUMULATIVE
Catherine
2,643.33 /mo.
610.00
15.25
22.88
390.60
75.64
OTHER
HI
FIT
SIT
91.35
17.69
639.00
107.00
193.41
37.45
SUTA
4.41
0.85
CIT
SIMPLE
246.34
47.70
CK.
DEDUCTIONS NO.
AMOUNT
37.80
4,697.09
933.67
674
QTR. TOT.
YR. TOT.
Checkpoint
Checkpoint
OCCUPATION
DEPARTMENT
WORKS IN (STATE)
SEX
S.S. ACCOUNT NO.
NAME – LAST
FIRST
MIDDLE
M F
Sales
Sales Representative
x
PA
000-00-9352
OTHER DEDUCTIONS INFORMATION
GROUP INSURANCE
MANN
$
$
$
$
SALARY
UNION DUES
OTHER
WEEKLY RATE
HOURLY RATE
$53,000 — $.30/M
20___
OVERTIME RATE
REGULAR EARNINGS
OVERTIME EARNINGS
PAYDAY
EARNINGS
HRS.
YEAR-TO-DATE
1
10/9
2
10/23
3
11/6
4
11/20
5
12/4
6
12/18
CUMULATIVE
80
RATE
AMOUNT
HRS. RATE
5,400.00
1,350.00
5,400.00
6,750.00
Wilson
MARITAL
ALLOW.
STATUS
4
M
NET PAID
FICA
334.80
83.70
OTHER
HI
FIT
SIT
78.30
19.58
332.00
40.00
165.78
41.45
SUTA
3.78
0.95
CIT
SIMPLE
211.15
52.79
TR. TOT.
YR. TOT.
Checkpoint
W/H
DEDUCTIONS
OASDI
AMOUNT
Dewey
2,925 /mo.
675.00
16.88
Checkpoint
CK.
DEDUCTIONS NO.
AMOUNT
31.50
675
4,242.69
1,111.53
OCCUPATION
DEPARTMENT
WORKS IN (STATE)
SEX
S.S. ACCOUNT NO.
NAME – LAST
FIRST
President
x
PA
000-00-1534
OTHER DEDUCTIONS INFORMATION
GROUP INSURANCE
O’NEILL
$
$
$
$
SALARY
UNION DUES
OTHER
WEEKLY RATE
HOURLY RATE
$90,000 — $.30/M
20___
OVERTIME RATE
REGULAR EARNINGS
OVERTIME EARNINGS
PAYDAY
RATE
2
10/23
3
11/6
4
11/20
5
12/4
6
12/18
AMOUNT
HRS. RATE
80
42,692.27
44,999.96
Joseph
60,000 /yr.
1,153.85
28.85
Tyler
W/H
MARITAL
ALLOW.
STATUS
3
M
DEDUCTIONS
NET PAID
FICA
OASDI
AMOUNT
42,692.27
2,307.69
YEAR-TO-DATE
10/9
CUMULATIVE
EARNINGS
HRS.
1
MIDDLE
M F
Administrative
2,646.92
143.08
OTHER
HI
619.04
33.46
FIT
6,116.00
191.00
SIT
SUTA
1,310.65
70.85
29.88
1.62
CIT
SIMPLE
1,669.35
90.24
CK.
DEDUCTIONS NO.
AMOUNT
202.50
676
30,097.93
1,777.44
TR. TOT.
YR. TOT.
Checkpoint
Checkpoint
OCCUPATION
DEPARTMENT
WORKS IN (STATE)
SEX
S.S. ACCOUNT NO.
NAME – LAST
FIRST
MIDDLE
M F
Office
Time Clerk
x
PA
000-00-6337
OTHER DEDUCTIONS INFORMATION
GROUP INSURANCE
RUSSELL
$
$
$
$
SALARY
UNION DUES
OTHER
WEEKLY RATE
HOURLY RATE
$47,000 — $.30/M
20___
OVERTIME RATE
REGULAR EARNINGS
OVERTIME EARNINGS
PAYDAY
EARNINGS
HRS.
YEAR-TO-DATE
1
10/9
2
10/23
3
11/6
4
11/20
5
12/4
6
12/14
CUMULATIVE
80
RATE
AMOUNT
HRS. RATE
6,240.00
1,200.00
6,240.00
7,440.00
Aloise
MARITAL
ALLOW.
STATUS
1
S
NET PAID
FICA
386.88
74.40
OTHER
HI
FIT
SIT
90.48
17.40
642.00
127.00
191.56
36.84
SUTA
4.37
0.84
CIT
SIMPLE
244.00
46.92
TR. TOT.
YR. TOT.
Checkpoint
W/H
DEDUCTIONS
OASDI
AMOUNT
Virginia
2,600 /mo.
600.00
15.00
22.50
Checkpoint
CK.
DEDUCTIONS NO.
AMOUNT
31.50
677
4,649.21
896.60
OCCUPATION
DEPARTMENT
WORKS IN (STATE)
SEX
S.S. ACCOUNT NO.
NAME – LAST
FIRST
MIDDLE
M F
Plant
Electrician
x
PA
000-00-1223
OTHER DEDUCTIONS INFORMATION
GROUP INSURANCE
RYAN
Norman
$
$
$
$
SALARY
UNION DUES
OTHER
WEEKLY RATE
HOURLY RATE
$56,000 — $.30/M
20___
$8 each pay
REGULAR EARNINGS
OVERTIME EARNINGS
PAYDAY
EARNINGS
HRS.
RATE
YEAR-TO-DATE
1
10/9
2
10/23
3
11/6
4
11/20
5
12/4
6
12/18
OVERTIME RATE
CUMULATIVE
80
18.00
AMOUNT
HRS. RATE
13,287.50
1,440.00
1,397.80
0.00
0.00
0.00
0.00
0.00
0.00
14,685.30
16,125.30
18.00
27.00
MARITAL
ALLOW.
STATUS
4
M
DEDUCTIONS
NET PAID
FICA
OASDI
AMOUNT
Allen
W/H
910.49
89.28
OTHER
HI
212.94
20.88
FIT
1,070.00
50.00
SIT
SUTA
450.84
44.21
10.28
1.01
CIT
SIMPLE
574.22
56.31
CK.
DEDUCTIONS NO.
235.70
8.00
AMOUNT
678
11,220.83
1,170.31
QTR. TOT.
YR. TOT.
Checkpoint
Checkpoint
OCCUPATION
DEPARTMENT
WORKS IN (STATE)
SEX
S.S. ACCOUNT NO.
NAME – LAST
FIRST
MIDDLE
M F
Plant
Supervisor
x
PA
000-00-8832
OTHER DEDUCTIONS INFORMATION
GROUP INSURANCE
SOKOWSKI
Thomas
$
$
$
$
SALARY
UNION DUES
OTHER
WEEKLY RATE
HOURLY RATE
$80,000 — $.30/M
20___
REGULAR EARNINGS
OVERTIME RATE
OVERTIME EARNINGS
PAYDAY
EARNINGS
HRS.
YEAR-TO-DATE
1
10/9
2
10/23
3
11/6
4
11/20
5
12/4
6
12/18
CUMULATIVE
80
RATE
AMOUNT
HRS. RATE
16,650.00
2,050.00
16,650.00
18,700.00
1,025.00
25.63
STATUS
2
M
NET PAID
FICA
1,032.30
127.10
OTHER
HI
241.43
29.73
FIT
2,002.00
176.00
SIT
511.16
62.94
SUTA
11.66
1.44
CIT
SIMPLE
651.05
80.16
QTR. TOT.
YR. TOT.
Checkpoint
MARITAL
ALLOW.
DEDUCTIONS
OASDI
AMOUNT
James
W/H
Checkpoint
CK.
DEDUCTIONS NO.
AMOUNT
94.50
679
12,105.90
1,572.63
OCCUPATION
DEPARTMENT
WORKS IN (STATE)
SEX
S.S. ACCOUNT NO.
NAME – LAST
FIRST
MIDDLE
M F
Office
Accounting Trainee
PA
Student
OTHER DEDUCTIONS INFORMATION
GROUP INSURANCE
$
$
$
$
SALARY
UNION DUES
OTHER
WEEKLY RATE
HOURLY RATE
$39,000 — $.30/M
20___
OVERTIME RATE
REGULAR EARNINGS
OVERTIME EARNINGS
PAYDAY
EARNINGS
HRS.
RATE
AMOUNT
10/9
2
10/23
3
11/6
4
11/20
5
12/4
6
12/18
72
HRS. RATE
14.00
5,550.00
6,558.00
MARITAL
STATUS
1
S
DEDUCTIONS
NET PAID
FICA
OASDI
AMOUNT
5,550.00
1,008.00
YEAR-TO-DATE
1
CUMULATIVE
14.00
21.00
W/H
ALLOW.
344.10
62.50
OTHER
HI
FIT
SIT
80.48
14.62
409.00
97.00
170.38
30.95
SUTA
3.89
0.71
CIT
SIMPLE
217.02
39.41
CK.
DEDUCTIONS NO.
AMOUNT
32.40
4,292.73
762.81
680
QTR. TOT.
YR. TOT.
Checkpoint
Checkpoint
OCCUPATION
DEPARTMENT
WORKS IN (STATE)
SEX
S.S. ACCOUNT NO.
NAME – LAST
FIRST
MIDDLE
M F
Office
Programmer
x
PA
000-00-6741
OTHER DEDUCTIONS INFORMATION
GROUP INSURANCE
WILLIAMS
$
$
$
$
SALARY
UNION DUES
OTHER
WEEKLY RATE
HOURLY RATE
$48,000 — $.30/M
20___
REGULAR EARNINGS
OVERTIME RATE
OVERTIME EARNINGS
PAYDAY
EARNINGS
HRS.
YEAR-TO-DATE
1
10/9
2
10/23
3
11/6
4
11/13
CUMULATIVE
80
RATE
AMOUNT
HRS. RATE
10,260.00
1,223.08
10,260.00
11,483.08
Virginia
MARITAL
ALLOW.
STATUS
0
S
NET PAID
FICA
636.12
75.83
OTHER
HI
148.77
17.73
FIT
1,606.00
154.00
SIT
314.98
37.55
SUTA
7.18
0.86
CIT
SIMPLE
401.19
47.82
5
6
QTR. TOT.
YR. TOT.
Checkpoint
W/H
DEDUCTIONS
OASDI
AMOUNT
Ruth
2,650 /mo.
611.54
15.29
22.94
Checkpoint
CK.
DEDUCTIONS NO.
AMOUNT
59.40
681
7,086.36
889.29
OCCUPATION
DEPARTMENT
WORKS IN (STATE)
SEX
S.S. ACCOUNT NO.
NAME – LAST
FIRST
MIDDLE
M F
OTHER DEDUCTIONS INFORMATION
GROUP INSURANCE
$
$
$
$
SALARY
UNION DUES
OTHER
WEEKLY RATE
HOURLY RATE
OVERTIME RATE
20___
REGULAR EARNINGS
OVERTIME EARNINGS
PAYDAY
CUMULATIVE
EARNINGS
HRS.
RATE
AMOUNT
HRS. RATE
MARITAL
STATUS
DEDUCTIONS
NET PAID
FICA
OASDI
AMOUNT
W/H
ALLOW.
OTHER
HI
FIT
SIT
SUTA
CIT
SIMPLE
CK.
DEDUCTIONS NO.
AMOUNT
YEAR-TO-DATE
1
2
3
4
5
12/4
6
12/18
QTR. TOT.
YR. TOT.
Checkpoint
Checkpoint
OCCUPATION
DEPARTMENT
WORKS IN (STATE)
SEX
S.S. ACCOUNT NO.
NAME – LAST
FIRST
MIDDLE
M F
OTHER DEDUCTIONS INFORMATION
GROUP INSURANCE
UNION DUES
$
$
$
$
SALARY
OTHER
WEEKLY RATE
HOURLY RATE
OVERTIME RATE
20___
REGULAR EARNINGS
OVERTIME EARNINGS
PAYDAY
CUMULATIVE
EARNINGS
HRS.
RATE
AMOUNT
HRS. RATE
AMOUNT
STATUS
NET PAID
OASDI
OTHER
HI
FIT
SIT
SUTA
CIT
SIMPLE
1
2
3
4
5
12/18
QTR. TOT.
YR. TOT.
Checkpoint
MARITAL
DEDUCTIONS
FICA
YEAR-TO-DATE
6
W/H
ALLOW.
Checkpoint
CK.
DEDUCTIONS NO.
AMOUNT
OCCUPATION
DEPARTMENT
WORKS IN (STATE)
SEX
S.S. ACCOUNT NO.
NAME – LAST
FIRST
MIDDLE
M F
OTHER DEDUCTIONS INFORMATION
GROUP INSURANCE
$
$
$
$
SALARY
UNION DUES
OTHER
WEEKLY RATE
HOURLY RATE
OVERTIME RATE
20___
REGULAR EARNINGS
OVERTIME EARNINGS
PAYDAY
CUMULATIVE
EARNINGS
HRS.
RATE
AMOUNT
HRS. RATE
MARITAL
STATUS
DEDUCTIONS
NET PAID
FICA
OASDI
AMOUNT
W/H
ALLOW.
OTHER
HI
FIT
SIT
SUTA
CIT
SIMPLE
CK.
DEDUCTIONS NO.
AMOUNT
YEAR-TO-DATE
1
2
3
4
5
6
QTR. TOT.
YR. TOT.
OCCUPATION
DEPARTMENT
WORKS IN (STATE)
SEX
S.S. ACCOUNT NO.
NAME – LAST
FIRST
MIDDLE
M F
OTHER DEDUCTIONS INFORMATION
GROUP INSURANCE
UNION DUES
$
$
$
$
SALARY
OTHER
WEEKLY RATE
HOURLY RATE
OVERTIME RATE
20___
REGULAR EARNINGS
OVERTIME EARNINGS
PAYDAY
EARNINGS
HRS.
YEAR-TO-DATE
1
2
3
4
5
6
QTR. TOT.
YR. TOT.
CUMULATIVE
RATE
AMOUNT
HRS. RATE
AMOUNT
W/H
MARITAL
ALLOW.
STATUS
DEDUCTIONS
NET PAID
FICA
OASDI
OTHER
HI
FIT
SIT
SUTA
CIT
SIMPLE
CK.
DEDUCTIONS NO.
AMOUNT

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