Sheet 1: Mini Lesson 1

	
	

		
Mini Lesson: Payroll Register
		


		


		


		


		


		


		


		


	
	

		
Revised August 2016
		


		


		


		


		


		


		


		


		


		


		


	
	

		
No Prerequisites
		


		


		


		


		


		


		


		


		


		


		


	
	

		

 
		
		
	

		
	

		
	

		
	

		
	

		
	

		
	

		
	

		
	

		
	

		
	

		
	

		
	

		
	

		
	

		
	

		
	

		
	

		
	

		
	

		
	

		
	

		
	

		
	

		
	

		
	

		
	

		
	

		
	

		
	

		
	

		
	

		



Sheet 2: Activity 1 

	
	
	
	
	
	

		
Activity 1: Calculating Gross Pay for Hourly Workers 
		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		
Calculate straight time 
		


		


		


		


		

 
		
		
	

		


		


		
Hours 
		
Hourly Rate (straight time) 
		
Wages for the Period 
		


		


		
	

		


		


		
40
		
12.5
		


		


		


		
	

		


		


		
35
		
7.75
		


		


		


		
	

		


		


		
26
		
11.3
		


		


		


		
	

		


		


		
40
		
18
		


		


		


		
	

		


		
Total 
		


		


		


		


		


		
	

		


		


		


		


		


		


		


		
	

		


		


		
Calculate overtime at time and one half 
		


		


		


		


		
	

		


		


		
Hours worked in excess of 40 
		
Hourly Rate (straight time) 
		
Overtime Wages for the Period 
		


		


		
	

		


		


		
4
		
18.5
		


		


		


		
	

		


		


		
6
		
17.1
		


		


		


		
	

		


		


		
10
		
12.9
		


		


		


		
	

		


		


		
9
		
10.5
		


		


		


		
	

		


		
Total 
		


		


		


		


		


		
	

		


		


		


		


		


		


		


		
	

		


		


		


		


		


		


		


		
	

		


		


		
Calculate overtime at double time 
		


		


		


		


		
	

		


		


		
Hours worked in excess of 40 
		
Hourly Rate (straight time) 
		
Overtime Wages for the Period 
		


		


		
	

		


		


		
6
		
9.9
		


		


		


		
	

		


		


		
8
		
8.75
		


		


		


		
	

		


		


		
10
		
10.6
		


		


		


		
	

		


		


		
5
		
16.6
		


		


		


		
	

		


		
Total 
		


		


		


		


		


		
	

		


		


		


		


		


		


		


		
	

		


		


		


		


		


		


		


		
	

		


		


		
Calculate straight time and overtime (at time and one half)
		


		


		


		


		
	

		


		
Employee
		
Hours at straight time 
		
Hourly Rate (straight time) 
		
Hours worked in excess of 40 
		
Hourly Rate (at time and one half) 
		
Total Wages for the Period 
		
	

		


		
Flanders, N
		
40
		
24.1
		
12
		


		


		
	

		


		
Simpson, B
		
40
		
9.1
		
15
		


		


		


		


		


		


		


		


		


		


		


	
	

		


		
Gumble, B
		
40
		
17.5
		
8
		


		


		


		


		


		


		


		


		


		


		


	
	

		


		
Wihhum, R
		
40
		
105
		
20
		


		


		


		


		


		


		


		


		


		


		


	
	

		


		
Martinez, R
		
40
		
12.1
		
7
		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		
Calculate straight time and overtime (at double time) 
		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		
Employee
		
Hours at straight time 
		
Hourly Rate (straight time) 
		
Hours worked in excess of 40 
		
Hourly Rate (at double time) 
		
Total Wages for the Period 
		


		


		


		


		


		


		


		


		


	
	

		


		
Flanders, N
		
40
		
24.1
		
12
		


		


		


		


		


		


		


		


		


		


		


	
	

		


		
Simpson, B
		
40
		
9.1
		
15
		


		


		


		


		


		


		


		


		


		


		


	
	

		


		
Gumble, B
		
40
		
17.5
		
8
		


		


		


		


		


		


		


		


		


		


		


	
	

		


		
Wihhum, R
		
40
		
105
		
20
		


		


		


		


		


		


		


		


		


		


		


	
	

		


		
Martinez, R
		
40
		
12.1
		
7
		


		


		


		


		


		


		


		


		


		


		


	



Sheet 3: Activity 2 

	
	
	
	
	
	

		
Activity 2: Calculating Gross Pay for Common Pay Periods 
		


		


		


		


		


		


		


		


		


		


		


	
	

		


		


		


		


		


		


		


		


		


		


		


		


		


		


		


	
	

		


		
Table 1
		


		


		


		


		


		


		


		


		


		


		


	
	

		


		
Salary paid
		
Period
		
# of Paychecks per Year 
		


		


		

 
		
		
	

		


		
Weekly 
		
1 x per week 
		
52
		


		


		
	

		


		
Bi-weekly
		
Every 2 weeks 
		
26
		


		


		
	

		


		
Semi-monthly
		
2 x per month 
		
24
		


		


		
	

		


		
Monthly 
		
1 x per month 
		
12
		


		


		
	

		


		


		


		


		


		


		
	

		


		


		


		


		


		


		
	

		


		
For each annual amount of pay, calculate what you would earn for the given pay period: 
		


		


		


		


		
	

		


		


		
Gross pay 
		
	

		


		
Annual salary
		
If paid weekly 
		
If paid bi-weekly
		
If paid semi-monthly
		
If paid monthly 
		
	

		


		
42800
		


		


		


		


		
	

		


		
36300
		


		


		


		


		
	

		


		
59400
		


		


		


		


		
	

		


		
18900
		


		


		


		


		
	

		


		
29700
		


		


		


		


		
	

		


		
42100
		


		


		


		


		
	

		


		
19500
		


		


		


		


		
	

		


		
10900
		


		


		


		


		
	

		


		
133000
		


		


		


		


		
	

		


		
450000
		


		


		


		


		
	

		


		
1236000