Accounting 1 – Payroll Assignment
Name__________________________________
You are in business for yourself. You own a shoeshine company. Currently, all of your stands are at
airports. There are 23 people employed by you. You can’t decide on the perfect way to pay your
employees, so you are trying more than one way.
Philadelphia Airport—you have decided to pay them hourly with time and a half for overtime. Their
hourly rate is $8.00
Deanna Crawford, Brandon DiBona, and Rob Fletcher ---- married and 1 exemption
Donny Halbruner, Brandon Haupt, and Melissa Huck --- single and 0 exemptions
Employee
Hours Worked
Hours x Rate
Deanna Crawford
Brandon DiBona
Rob Fletcher
Donny Halbruner
Brandon Haupt
Melissa Huck
41
40
43
37
50
46
______
______
______
______
______
______
What is your payroll for the Philadelphia Airport?
Allentown Airport-- You have decided to pay them on a piece rate basis. You pay your employees
$6.50 an hour and 12 cents for each piece.
Eric Krumm, Ron Laub, and Madison Massaro ---- single and I exemption
Kevin McCabe and Jimmy Melio --- married and 2 exemptions
Employee
Hours
Pieces
Eric Krumm
Ron Laub
Madison Massaro
Kevin McCabe
Jimmy Melio
35
35
35
35
35
30
50
25
35
40
Piece x .12 x Hourly Rate
______
______
______
______
______
What is the payroll for Allentown Airport? _______________________
1
Newark Airport-- You have decided to pay them on a commission basis. They earn $200 a week plus
6% commission.
Pooja Patel, Josh Prouty and CJ Reed --- single and 1, 2, and 3 exemptions
Andrew Shvartsman, Brianna Smith, and Dennis Stepchin ---married and 1, 2, and 3 exemptions
Employee
Earnings
Gross Pay = Earnings x commission + salary
Pooja Patel
Josh Prouty
CJ Reed
Andrew Shvartsman
Brianna Smith
Dennis Stepchin
$1500
$1300
$1000
$1800
$1000
$1400
______
______
______
______
______
______
What is payroll for Newark Airport?
The following is a list of the people that are salaried employees. These are the people that are normally in
management. Use charts for Fed Tax
Managers
Gross Salary
George Webb
$350
Andrew Wolins
$340
Ashley Woods
$340
Dan Ashdale
$350
Kori Pantalone
$340
Kelvin Patel
$340
Deductions
FICA
Net Salary
6.2% and 1.45%
Single –
_________
Fed Tax 2 exemptions
Married
_________
Fed Tax 4 exemptions
Married
_________
Fed Tax 2 exemptions
Single
_________
Fed Tax 1 exemption
Married
_________
Fed Tax 3 exemptions
Married
_________
Fed Tax 5 exemptions
______
______
______
______
_______
_______
Total salary cost for all managers ____________________
Create a payroll register to reflect all of your employees.
Local tax is 1% and State Tax is 3.07%
2
Checklist
Category
Possible Points
Points
Overtime employees’
Piece Rate employees’
Commission employees’
Salary employees’
20 points
20 points
20 points
20 points
________
________
________
________
80 points
________
Payroll Register (all employees)
Total Possible Points
3