Since the SUTA rates changes are made at the end of each year and there is much discussion about changes to the FUTA rate, the available 2016 rates were used for FUTA and SUTA. Note: For this textbook edition the rate 0.6% was used for the FUTA tax rate for employers The information listed below refers to the employees of Brennan Company for the year ended December 31, 2017. The wages are separated into the quarters in which they were paid to the individual employees Social Security # 000-00-0001 000-00-0003 000-00-1998 000-00-7413 000-00-6523 000-00-6789 000-00-3334 000-00-1014 Name 1st Qtr. 2nd Qtr 3rd Qtr. 4th Qtr Total May S. Sun David R. Maro (Foreman) Randy A. Wade Hilary B. Cahn Paul C. Morse (Manager) Morrie T. Black Kelly K. Woods Terry M. Brennan (President) $-0 4,000 2,900 3,800 9,000 6,500 2,500 $6,100 3,800 2,700 4,100 8,800 4,100 2,300 14,700 $6,300 4,200 2,900 4,900 9,500 $4,100 4,700 3,200 5,500 10,000 $16,500 16,700 11,700 18,300 37,300 10,600 8,500 62,100 0 0 1,900 1,800 15,000 15,500 16,900 Since the SUTA rates changes are made at the end of each year and there is much discussion about changes to the FUTA rate, the available 2016 rates were used for FUTA and SUTA. Note: For this textbook edition the rate 0.6% was used for the FUTA tax rate for employers The information listed below refers to the employees of Brennan Company for the year ended December 31, 2017. The wages are separated into the quarters in which they were paid to the individual employees Social Security # 000-00-0001 000-00-0003 000-00-1998 000-00-7413 000-00-6523 000-00-6789 000-00-3334 000-00-1014 Name 1st Qtr. 2nd Qtr 3rd Qtr. 4th Qtr Total May S. Sun David R. Maro (Foreman) Randy A. Wade Hilary B. Cahn Paul C. Morse (Manager) Morrie T. Black Kelly K. Woods Terry M. Brennan (President) $-0 4,000 2,900 3,800 9,000 6,500 2,500 $6,100 3,800 2,700 4,100 8,800 4,100 2,300 14,700 $6,300 4,200 2,900 4,900 9,500 $4,100 4,700 3,200 5,500 10,000 $16,500 16,700 11,700 18,300 37,300 10,600 8,500 62,100 0 0 1,900 1,800 15,000 15,500 16,900