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Paloma Co. Stars has four employees. FICA Social Security taxes are 6.2% of the

ID: 2471561 • Letter: P

Question

Paloma Co. Stars has four employees. FICA Social Security taxes are 6.2% of the first $117,000 paid to each employee, and FICA Medicare taxes are 1.45% of gross pay. Also, for the first $7,000 paid to each employee, the company’s FUTA taxes are .6% and SUTA taxes are 6.20%. The company is preparing its payroll calculations for the week ended August 25. Payroll records show the following information for the company’s four employees.

  

In addition to gross pay, the company must pay one-half of the $74 per employee weekly health insurance; each employee pays the remaining one-half. The company also contributes an extra 8% of each employee’s gross pay (at no cost to employees) to a pension fund.

  

Compute the following for the week ended August 25. (Round your intermediate calculations and final answers to 2 decimal places.):

1. Employees FICA withholding for social security/ FICA withholding medicare/FICA tax for social security/ and need FICA taxes for medicare

Employee Earning subject tax Tax Rate Tax amount

Dahlia

Trey

Kiesha

Chee

Current Week Name Gross Pay
through Aug. 18 Gross Pay Income Tax Withholding   Dahlia $ 116,600 $ 2,350 $ 334   Trey 116,000 1,000 161   Kiesha 7,800 520 45   Chee 1,750 470 35

Explanation / Answer

Current Week Pay Current Week Pay Current Week Pay Current Week Pay Name of employee Gross pay through Aug 18 Gross Pay Week of Aug 25 Total Cumulative Gross Pay   Weekly Amt Subject ro FICA for the week(Gross less than $117000) FICA Tax @6.2% of the subject amt$ Medicare Tax @1.45% Gross Pay Weekly Gross Pay subject to FUTA & SUTA(less than $7000) FUTA 0.6% SUTA 6.2% Dahila      116,600       2,350      118,950               400                      25                34                   -   Trey      116,000       1,000      117,000            1,000                      62                15                   -   Kiesha           7,800           520           8,320               520                      32                  8                   -   Chee           1,750           470           2,220               470                      29                  7                470                 3                 29