Let's break down the steps to find all the deductions for both Terrence Hall and Jeri Lammers and calculate their net pay.
### Terrence Hall's Deductions and Net Pay
Gross Pay: \[tex]$598.00
1. Social Security (SS) Calculation:
\[
\text{SS} = 0.062 \times 598.00 = 37.076
\]
2. Medicare Calculation:
\[
\text{Medicare} = 0.0145 \times 598.00 = 8.671
\]
3. Federal Income Tax (FIT):
Using a flat rate of 10% for simplicity:
\[
\text{FIT} = 0.10 \times 598.00 = 59.80
\]
4. State Tax:
\[
\text{State Tax} = 0.02 \times 598.00 = 11.96
\]
5. Local Tax:
\[
\text{Local Tax} = 0.015 \times 598.00 = 8.97
\]
6. Medical Deduction:
\[
\text{Medical} = 15.50
\]
7. Union Dues:
\[
\text{Union Dues} = 14.00
\]
8. Other Deduction:
\[
\text{Other} = 6.00
\]
Total Deductions for Terrence Hall:
\[
\text{Total Deductions} = 37.076 (\text{SS}) + 8.671 (\text{Medicare}) + 11.96 (\text{State}) + 8.97 (\text{Local}) + 15.50 (\text{Medical}) + 14.00 (\text{Union Dues}) + 6.00 (\text{Other}) + 59.80 (\text{FIT}) = 161.977
\]
Net Pay for Terrence Hall:
\[
\text{Net Pay} = 598.00 - 161.977 = 436.023
\]
### Jeri Lammers' Deductions and Net Pay
Gross Pay: \$[/tex]735.00
1. Social Security (SS) Calculation:
[tex]\[
\text{SS} = 0.062 \times 735.00 = 45.57
\][/tex]
2. Medicare Calculation:
[tex]\[
\text{Medicare} = 0.0145 \times 735.00 = 10.6575
\][/tex]
3. Federal Income Tax (FIT):
Using a flat rate of 10% for simplicity:
[tex]\[
\text{FIT} = 0.10 \times 735.00 = 73.50
\][/tex]
4. State Tax:
[tex]\[
\text{State Tax} = 0.02 \times 735.00 = 14.70
\][/tex]
5. Local Tax:
[tex]\[
\text{Local Tax} = 0.015 \times 735.00 = 11.025
\][/tex]
6. Medical Deduction:
[tex]\[
\text{Medical} = 32.00
\][/tex]
Total Deductions for Jeri Lammers:
[tex]\[
\text{Total Deductions} = 45.57 (\text{SS}) + 10.6575 (\text{Medicare}) + 14.70 (\text{State}) + 11.025 (\text{Local}) + 32.00 (\text{Medical}) + 73.50 (\text{FIT}) = 187.4525
\][/tex]
Net Pay for Jeri Lammers:
[tex]\[
\text{Net Pay} = 735.00 - 187.4525 = 547.5475
\][/tex]
### Summary
- Terrence Hall:
- Total Deductions: \[tex]$161.977
- Net Pay: \$[/tex]436.023
- Jeri Lammers:
- Total Deductions: \[tex]$187.4525
- Net Pay: \$[/tex]547.5475
These detailed calculations arrive at the net pays and total deductions accurately.
