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3-2A LO3.
During 2014, Rachael Parkins, president of Mathieson Company, was paid a semimonthly salary of $6,800. Compute the amount of FICA taxes that should be withheld from her:
3-9A LO3.
Empty Fields Company pays its salaried employees monthly on the last day of each month. The annual salary payroll for 2014 follows. Compute the following for the payroll of December 31:
3-17A LO 2, 3.
At Vision Club Company, office workers are employed for a 40-hour workweek on either an annual or a monthly salary basis.
Given on the form below are the current annual and monthly salary rates for five office workers for the week ended December 12, 2014 (50th payday of the year). In addition, with this pay, these employees are paid their sliding-scale annual bonuses. The bonuses are listed on the register.
For each worker, compute:
1. Regular earnings for the weekly payroll ended December 12, 2014.
2. Overtime earnings (if applicable).
3. Total regular, overtime earnings, and bonus.
4. FICA taxable wages for this pay period.
5. FICA taxes to be withheld for this pay period.
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