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PRACTICE PAYROLL DEDUCTIONS

WHAT IS THE NET PAY?


GROSS PAY (hint: multiply number of hours per week by the pay per hour)

$8.50 PER HOUR
40 HOURS PER WEEK

Answer: $8.50 x 40=$340

DEDUCTIONS (hint: change percent to decimal by moving the decimal 2 places to the left. Multiply the gross pay above by the decimal)

FICA=6.2%
6.2%=.062
Answer: $340 x .062=$21.08

MEDICARE TAX=1.45%
1.45%=.0145
Answer: $340 x .0145=$4.93

UNEMPLOYMENT=.5%
.5%=.005
Answer: $340 x .005=$1.70

DISABILITY=.6%
.6%=.006
Answer: $340 x .006=$2.04

FEDERAL INCOME TAX=2%
2%=.02
Answer: $340 x .02=$6.80

STATE INCOME TAX=3%
3%=.03
Answer: $340 x .03=$10.20

TOTAL DEDUCTIONS

Answer: $21.08 + $4.93 + $1.70 + $2.04 + $6.80 + $10.20 = $46.75

NET PAY (hint: subtract the total deductions from the gross pay)

Answer: $340-$46.75 = $293.25

$293.25 is your net pay also known as your “take home pay”