Total Gross Pay
$29,700.00
Both periods
Total Deductions
($7,917.06)
All withholdings
Total Net Pay
$21,782.94
Disbursed to employees
Employer FICA
$2,272.06
Matching contribution
Pay Period 1 — Ending March 13, 2025
| Employee | Title | Gross Pay | Fed W/H | State W/H | Emp FICA | Medicare | Total Ded. | Net Pay |
|---|---|---|---|---|---|---|---|---|
| J. Martinez | Lead Technician | $3,200.00 | $448.00 | $160.00 | $198.40 | $46.40 | $852.80 | $2,347.20 |
| A. Thompson | Field Crew | $2,400.00 | $336.00 | $120.00 | $148.80 | $34.80 | $639.60 | $1,760.40 |
| R. Osei | Field Crew | $2,400.00 | $336.00 | $120.00 | $148.80 | $34.80 | $639.60 | $1,760.40 |
| T. Nguyen | Field Crew | $2,200.00 | $308.00 | $110.00 | $136.40 | $31.90 | $586.30 | $1,613.70 |
| S. Williams | Office Admin | $2,650.00 | $371.00 | $132.50 | $164.30 | $38.43 | $706.23 | $1,943.77 |
| K. Brown | Equipment Op. | $2,000.00 | $281.00 | $100.00 | $124.00 | $29.00 | $534.00 | $1,466.00 |
| Period 1 Totals | $14,850.00 | $2,080.00 | $742.50 | $920.70 | $215.33 | $3,958.53 | $10,891.47 | |
Pay Period 2 — Ending March 27, 2025
Note: Pay period 2 has identical gross pay and withholding amounts as period 1 (same employees, same pay rates). Journal entry JE-009 mirrors JE-005. Total March payroll wages expense: $29,700.00 — this ties to Wages Expense on the Income Statement.
| Employee | Title | Gross Pay | Fed W/H | State W/H | Emp FICA | Medicare | Total Ded. | Net Pay |
|---|---|---|---|---|---|---|---|---|
| J. Martinez | Lead Technician | $3,200.00 | $448.00 | $160.00 | $198.40 | $46.40 | $852.80 | $2,347.20 |
| A. Thompson | Field Crew | $2,400.00 | $336.00 | $120.00 | $148.80 | $34.80 | $639.60 | $1,760.40 |
| R. Osei | Field Crew | $2,400.00 | $336.00 | $120.00 | $148.80 | $34.80 | $639.60 | $1,760.40 |
| T. Nguyen | Field Crew | $2,200.00 | $308.00 | $110.00 | $136.40 | $31.90 | $586.30 | $1,613.70 |
| S. Williams | Office Admin | $2,650.00 | $371.00 | $132.50 | $164.30 | $38.43 | $706.23 | $1,943.77 |
| K. Brown | Equipment Op. | $2,000.00 | $281.00 | $100.00 | $124.00 | $29.00 | $534.00 | $1,466.00 |
| Period 2 Totals | $14,850.00 | $2,080.00 | $742.50 | $920.70 | $215.33 | $3,958.53 | $10,891.47 | |
Employer Payroll Tax Summary — March 2025
| Tax | Rate | Period 1 | Period 2 | March Total |
|---|---|---|---|---|
| Employer FICA (Social Security) | 6.20% | $920.70 | $920.70 | $1,841.40 |
| Employer Medicare | 1.45% | $215.33 | $215.33 | $430.66 |
| FUTA (estimated) | 0.60% | $89.10 | $89.10 | $178.20 |
| Total Employer Taxes | $1,225.13 | $1,225.13 | $2,450.26 | |