Question & Answer: Employees at BJ’s Grill are paid 1.5 times their regular pay rate for each hour worked in excess of 40 hours per wee…..

 Employees at BJ’s Grill are paid 1.5 times their regular pay rate for each hour worked in excess of 40 hours per week. The FICA tax rate is 7.65% of the first \$100,000 of gross earnings. The state unemployment tax rate is .8% of the first \$7,000 of wages per employee for the year and the federal unemployment tax rate is 6.2% per employee. 1 BJ hired an accountant to prepare the company’s business’ tax filings. The accountant charged BJ’s Grill \$1,500 for his services. Earlier in the year, BJ’s paid this accountant \$2,000 for accounting advice incorporation of the business. The total amount of federal unemployment tax that BJ’s will owe as a result of hiring the accountant during the year is: \$____________ 2 Homer Bates is paid weekly and worked nine hours per day Monday through Friday. Assuming his regular wage rate is \$11.00 per hour, how much is his gross pay for the week? \$____________ 3 Ron Davis worked five eight-hour days for the week and is paid a regular wage rate of \$18.00 per hour. His year-to-date earnings are less than \$7,000. How much are the federal unemployment taxes relating to his wages for the week? \$____________ 4 Wallace earns a monthly salary of \$9,700. How much should be deducted from Wallace’s November salary for FICA taxes? \$____________ 5 Roger Deary works two hours per day, five days per week, cleaning kitchen equipment. His regular wage rate is \$7.00 per hour and he is not required to have federal income or state income taxes withheld, due to his low level of earnings. How much is Roger’s weekly take-home pay? \$____________