COMPLETING A

PAYROLL REGISTER
3.2
Manual Payroll Register
 When dealing with money always include $,.
 $32,043.96
 Always round to the nearest penny
 $4.678 = $4.68 | 5 or above round up
 $4.634 = $4.63 | 4 or below stay the same
Manual Payroll Register
 Employee  Employee and
 No Earnings information
 Name come from Time
 Earnings Card
 Regular Hours
 Overtime Hours
 Gross Pay
Deductions - Federal Withholding Tax

 No Calculations  If the wages are

needed (gross pay)
 Use chart on page  At least 740
131-132  But less than 760
 Single Persons  # should be in between
 Biweekly Payroll Period  View exemptions from
 Use Gross Pay time card
Deductions
 State Withholding Tax  Federal Insurance
 6% or .06 Contributions Act
 City Withholding Tax  Medicare
 2% or .02
 1.45% or .0145
 Social Security
 6.2% or .062

Formula
Gross Pay X .06 = State
Gross Pay X .02 = City
Gross Pay X .0145 = Medicare
Gross Pay X .062 = Soc. Sec.
Deductions
 View Time Card for
information
 Health Insurance
 No calculations needed
 Other
 No calculations needed
 Total Deductions  Sum ALL Deductions
 Add all deductions  Federal Withholding
Tax
 State Withholding Tax
 City Withholding Tax
 Medicare
 Social Security
 Health Insurance
 Other
Calculating Net Pay – After Taxes
Gross Pay (before taxes)
- Total Deductions
= Net Pay (after taxes)