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Calculate Payroll An employee earns $40 per hour and 1.5 times that rate for all

ID: 2329380 • Letter: C

Question

Calculate Payroll An employee earns $40 per hour and 1.5 times that rate for all hours in excess of 40 hours per week. Assume that the employee worked 55 hours during the week, and that the gross pay prior to the current week totaled $58,000. Assume further that the social security tax rate was 6.0%, the Medicare tax rate was 1.5%, and federal income tax to be withheld was $575. a. Determine the gross pay for the week. $ If applicable, round your final answer to two decimal places. b. Determine the net pay for the week. $

Explanation / Answer

As per Fair Labor Standards Act (FLSA),  Unless exempt , employees must receive overtime pay for hours worked over 40 hours in a workweek.

Total Number of hours worked = 55 hours

Regular hours worked = 40 hours

Overtime hours worked = 55 hours - 40 hours = 15 hours

Regular pay rate = $40 per Hour

Overtime pay rate = 1.5 times of the regular rate = $40 per hour x 1.5 = $60

a. Calculation of Gross Pay

b. Calculation of Net pay

Federal Insurane Contribution Act is the federal law that requires an employer to withhold Social security tax and Medicare tax from the employees pay check. These both taxes are collectively known as FICA taxes.

Social Security tax rate - 6.0% of gross wages

Medicare tax - 1.5% of gross wages

Amount a. Normal wages 40 hours x $40 $1,600 b. Overtime wages 15 hours x $60 $960 c. Gross pay (a + b) $2,560
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