Based upon the information below, calculate the following nonexempt employee’s base pay for time worked during the biweekly pay period. Do not include overtime premium pay in your calculation.
Timecard
Week 1 Sun Mon Tues Wed Thurs Fri Sat
Hours 0 8 7 6 0 5 5
Shift – A A A – C C
Week 2 Sun Mon Tues Wed Thurs Fri Sat
Hours 0 9 8 8 7 0 11
Shift – C C C C – B
Rate of pay
$15.00/hour (A or B shift)
$17.00/hour (C shift)
$1,194
Based upon the following information from the employee’s timecard, calculate the employee’s overtime hours for the workweek.
Timecard
Sun Mon Tues Wed Thurs Fri Sat
Hours 0 9 11 12 9 7 0
8
For a weekly pay period, an employee receives $1,198.00 in base pay, a $95.00 quality bonus, and the employee’s premium pay for overtime is $47.92.
What amount of other compensation in addition to the base pay should be included when calculating the employee’s regular rate of pay?
95.00
An employer receives a child support order for an employee on September 8, 2024, demanding $400.00 be withheld each pay period. The employer determines that the maximum amount that can be withheld from the employee’s pay under this state’s law is $699.50. Another child support withholding order is received on February 17, 2025, demanding $550.00. The employee works in a state that uses the prorated allocation method to allocate withholding for multiple child support orders.
After February 17, 2025, how much must be paid on the FIRST support order?
$294.56
400/950 = 42.11%; 0.4211 x 699.50 (the maximum that can be withheld) = 294.56
100-42.11 = 57.89; 0.5789 x 699.50 = 404.94 for second order
404.94 + 294.56 = 699.50
For the workweek, an employee receives the following payments:
Overtime premium: $30.00
Reimbursed expenses: $60.00
Sick pay: $35.00
Attendance bonus: $75.00
What amount of the employee’s compensation must be included in the regular rate of pay calculation?
$75
Based on the following employee’s timecard information, calculate the employee’s regular rate of pay for the week.
Sun Mon Tues Wed Thurs Fri Sat Hours 0 10 10 11 0 6 9 Shift -- A A A -- B B Rate of pay $16.00/hour (A shift) $18.00/hour (B shift)
Other compensation $30.00 production bonus
$17.30
Based on the timecard information shown, calculate the employee’s overtime premium pay for the workweek.
Sun Mon Tues Wed Thurs Fri Sat Hours 0 9 10 10 7 0 7 Shift - B B B B - A Rate of pay: $23.00/hour (Shift A) $25.00/hour (Shift B)
$37.02
Based on the following timecard information, calculate this employee’s premium pay for overtime for the biweekly pay period.
Timecard
Week 1 Sun Mon Tues Wed Thurs Fri Sat
Hours 0 6 7 7 0 6 4
Shift – A A A – C C
Week 2 Sun Mon Tues Wed Thurs Fri Sat
Hours 0 8 9 9 8 0 12
Shift – C C C C – B
Rate of pay
$12.00/hour (A or B shift)
$14.00/hour (C shift)
Other compensation due $60.00 production bonus during week 2
$44.34
A salaried nonexempt employee is scheduled to work 38 hours each workweek, 52 workweeks a year. The employee’s annual salary is $50,000.00. Calculate the employee’s overtime premium pay in a workweek when he works 45 hours.
$63.25
A nonexempt sales employee is paid $16.00/hour and is paid weekly. She also receives a 4% commission on net sales. The commission is included in the first payroll of the month following the sale. Last month, the employee had $19,000.00 in net sales (the company averages sales for each workweek) and worked 47 hours during the second of four workweeks in the month. Calculate the employee’s regular rate of pay for that week.
$20.04/hour.
To calculate the regular rate of pay, add 25% of the employee’s sales commission (1 week average) to the pay for time worked during the week and divide by the number of hours worked.
Step 1. Pay for time worked: 47 hours x $16.00 = $752.00
Step 2. Sales commission: ($19,000.00 x 4%) x 25% = $190.00
Step 3. Total pay with commission: $752.00 + $190.00 = $942.00
Step 4. Regular rate of pay: $942.00 ÷ 47 hours = $20.04/hour
A nonexempt sales employee is paid $16.00 per hour and is paid weekly. She also receives a 5% commission on net sales each month. The commission is included in the second payroll of the month following the sale. The company averages the commission for all workweeks in the month. Last month, the employee had $23,000.00 in net sales and worked 50 hours during the second of four workweeks in the month and was paid her overtime premium for the week. Calculate the additional overtime premium pay due to the employee for the second week of last month.
$28.80.
To calculate the additional overtime premium pay, subtract the employee’s overtime premium paid in the prior month without sales commission from the overtime premium pay calculated with the sales commission.
Step 1. Pay for time worked: 50 hours × $16.00 = $800.00
Step 2. Previous overtime premium pay: $16.00 × 0.5 × 10 hours = $80.00
Step 3. One week sales commission: ($23,000.00 × 5%) × 25% = $287.50
Step 4. Total pay with commission: $800.00 + $287.50 = $1,087.50
Step 5. Regular rate of pay: $1,087.50 ÷ 50 hours = $21.75
Step 6. Overtime premium rate: $21.75 × 0.5 = $10.88
Step 7. Adjusted overtime premium: $10.88 × 10 hour(s) = $108.80
Step 8. Additional overtime premium pay: $108.80 - $80.00 = $28.80
A department store manager supervising a staff of 25 full-time employees receives $70,620.00 annual salary paid semimonthly.
During the last two weeks of December, the manager works 13 hours of overtime and receives a holiday bonus of $1,500.00. Calculate the manager’s total compensation for the December 31 pay date.
$4,442.50.
A department store manager supervising a staff of 25 full-time equivalent employees is exempt from the FLSA overtime requirements and will not receive overtime for the extra 13 hours worked. In addition, the manager’s base pay must be calculated as salary ÷ pay periods—in this case, $70,620.00 ÷ 24 periods.
$2,942.50 (base pay) + $1,500.00 (bonus) = $4,442.50
An employee earns $3,200 biweekly and claims Married Filing Jointly with 3 dependents under the age of 17 on a 2022 Form W-4 ($6,000 in Step 3). Using the Wage Bracket Method with Worksheet 2, calculate the employee’s biweekly federal income tax withholding.
$19.23.
Use Worksheet 2 from Publication 15-T:
Step 1: Adjust the employee’s wage amount by reducing the gross wages by any nontaxable wages. Since there are no entries in Step 4 of Form W-4, this is the Adjusted Wage Amount.
Step 2: Locate the Biweekly Payroll Period table. Locate the row which includes $3,200. Move to the column for Married Filing Jointly, Standard withholding to determine the tentative witholding amount.
Step 3: In Step 3 of Worksheet 2, divide the amount in Step 3 of Form W-4 by 26 ($6,000/26 = $230.77) and subtract from the tentative withholding amount to get the answer.
Step 4: Nothing is reported on Form W-4, Step 4(c) so skip Step 4 of the worksheet. The amount in Step 3, Line 3c is the amount to withhold from the employee’s wages this pay period.
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Module 192
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Module 3130
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Module 291
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W-2 Box 12 Codes31
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Taxable or Nontaxable Wages34
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Tips, Rates, Formulas81
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Module 4102
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Module 549
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Module 697
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Module 748
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Module 834
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Module 913
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Module 1015
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Forms143
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Calculating Pay13
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Calculating Federal Income Tax18
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Calculating Social Security and Medicare Taxes3
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IRS Publication 15-T7
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W-2 Copies & Boxes34
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941 Reporting29
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Payroll Source Book Questions595
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Combined Notes392
