All deductions from employee wages are recorded in a payroll register.

Employee total earnings are calculated as regular hours x regular rate, plus overtime hours x overtime rate.

Payroll taxes are based on employee total earnings.

Businesses must withhold federal income tax from employee total earnings.

Social security tax is paid by the employer only.

Payroll taxes withheld represent a liability for an employer until payment is made.

The amount of income tax withheld from each employee's total earnings is determined from the number of withholding allowances and the employee's marital status.

The information used to prepare payroll checks is taken from the payroll register.

The first task in preparing a payroll is to determine the number of days worked by each employee.

When an employee's earnings exceed the tax base, no more Medicare tax is paid.

A separate checking account for payroll checks helps to protect and control payroll payments.

All employees must report their withholding allowances on a:

Each employee name is listed in a payroll register along with

Employee regular earnings are calculated as

Federal income tax is withheld from employee earnings

The Accumulated Earnings column of the employee earnings record

The amount on the employee earnings record used to determine if certain payroll taxes apply to an employee's earnings is

The social security tax is calculated by

The withholding allowances of an employee affect

Some businesses deposit employee net pay directly to each employee bank account using