there you will find calculation for payroll i have worked on so far under the payroll tab of spreadsheet. i m having struggle with Journal entry for payroll.

Payroll for the Month of September Employee first name 1 2 3 4 5 Robert Jack Peggy Joyce Mary Employee last name Grant White Smith Brown Jones first name 1 2 3 4 5 Robert Jack Peggy Joyce Mary Hourly rate/ Salary $70000/year $ $ $ $ last name Grant White Smith Brown Jones Gross pay $ $ $ $ $ 5,833.33 495.0 360 360 194 Employer liability medicare $ 105.01 social security $ 449.01 fel unemp $ 579.37 state unemp $ 195.54 total $ 1,328.92 Employee Liability social security $ 449.01 medicare $ 105.01 fed income tax $ 1,669.65 total $ 2,223.67 Journal Entry Payroll tax expense Wages expense Federal withholding tax payable $ $ $ 1,328.92 7,242.08 8,571.01 $ 1,669.65 9 9 9 8 Federal unemployeement 8% $ 466.67 $ 39.60 $ 28.80 $ 28.80 $ 15.50 $ 579.37 SS payble Medicare Payable State unemployment payble Federal umemployment payble wages payable $ $ $ $ $ $ $ $ $ $ Payroll Entry Salary expense Federal Income Tax Payable Social Security Payable Medicare payable Salary Payable 898.02 210.02 195.54 579.37 5,018.42 8,571.01 1,669.65 449.01 105.01 5,018.41 $ $ $ $ 449.01 105.01 195.54 579.37 $ $ $ $ 1,458.33 361.67 84.58 3,928.75 7242.08 Employer Payroll tax entry Payroll Tax Expense $ Social Security Payable Medicare Payable State unemployment Payable Federal Unemployment Payable 1,328.92 Journal entry for salary paid to Mr. Grant Salary expense Federal Income Tax Payable Social Security Payable Medicare payable Cash $ 5,833.33 worked overtime Wages/ Salary overtime pay Hours $ 10 $ $ $ $ 40 40 40 25 State unemp $ $ $ $ $ $ 2.7% 157.50 13.37 9.72 9.72 5.23 195.54 social security $ $ $ $ $ $ 6.20% 361.67 30.69 22.32 22.32 12.01 449.01 5,833.33 360.00 $ 360.00 360.00 193.75 Medicare $ $ $ $ $ $ 1.45% 84.58 7.18 5.22 5.22 2.81 105.01 Gross pay Taxable Income $ 5,833.33 135.0 $ 495.0 $ 360 $ 360 $ 194 $ 7,242.08 Federalincome tax withheld $ $ $ $ $ $ 1,458.33 74.25 54 54 29.06 1,669.65 FICA Social Security Medicare 6.20% 1.45% 6.20% 1.45% 6.20% 1.45% 6.20% 1.45% 6.20% 1.45% Income tax withheld 25% 15% 15% 15% 15% Total Deduction $ 1,904.58 $ 112.12 $ 81.54 $ 81.54 $ 43.88 Wages Payable Net payable $ $ $ $ $ $ 3,928.75 382.88 278.46 278.46 149.87 5,018.42 Payroll for the Month of September Employee first name 1 2 3 4 5 Robert Jack Peggy Joyce Mary Employee last name Grant White Smith Brown Jones first name 1 2 3 4 5 Robert Jack Peggy Joyce Mary Hourly rate/ Salary $70000/year $ $ $ $ last name Grant White Smith Brown Jones Gross pay $ $ $ $ $ 5,833.33 495.0 360 360 194 Employer liability medicare $ 105.01 social security $ 449.01 fel unemp $ 579.37 state unemp $ 195.54 total $ 1,328.92 Employee Liability social security $ 449.01 medicare $ 105.01 fed income tax $ 1,669.65 total $ 2,223.67 Journal Entry Payroll tax expense Wages expense Federal withholding tax payable $ $ $ 1,328.92 7,242.08 8,571.01 $ 1,669.65 9 9 9 8 Federal unemployeement 8% $ 466.67 $ 39.60 $ 28.80 $ 28.80 $ 15.50 $ 579.37 SS payble Medicare Payable State unemployment payble Federal umemployment payble wages payable $ $ $ $ $ $ $ $ $ $ Payroll Entry Salary expense Federal Income Tax Payable Social Security Payable Medicare payable Salary Payable 898.02 210.02 195.54 579.37 5,018.42 8,571.01 1,669.65 449.01 105.01 5,018.41 $ $ $ $ 449.01 105.01 195.54 579.37 $ $ $ $ 1,458.33 361.67 84.58 3,928.75 7242.08 Employer Payroll tax entry Payroll Tax Expense $ Social Security Payable Medicare Payable State unemployment Payable Federal Unemployment Payable 1,328.92 Journal entry for salary paid to Mr. Grant Salary expense Federal Income Tax Payable Social Security Payable Medicare payable Cash $ 5,833.33 worked overtime Wages/ Salary overtime pay Hours $ 10 $ $ $ $ 40 40 40 25 State unemp $ $ $ $ $ $ 2.7% 157.50 13.37 9.72 9.72 5.23 195.54 social security $ $ $ $ $ $ 6.20% 361.67 30.69 22.32 22.32 12.01 449.01 5,833.33 360.00 $ 360.00 360.00 193.75 Medicare $ $ $ $ $ $ 1.45% 84.58 7.18 5.22 5.22 2.81 105.01 Gross pay Taxable Income $ 5,833.33 135.0 $ 495.0 $ 360 $ 360 $ 194 $ 7,242.08 Federalincome tax withheld $ $ $ $ $ $ 1,458.33 74.25 54 54 29.06 1,669.65 FICA Social Security Medicare 6.20% 1.45% 6.20% 1.45% 6.20% 1.45% 6.20% 1.45% 6.20% 1.45% Income tax withheld 25% 15% 15% 15% 15% Total Deduction $ 1,904.58 $ 112.12 $ 81.54 $ 81.54 $ 43.88 Wages Payable Net payable $ $ $ $ $ $ 3,928.75 382.88 278.46 278.46 149.87 5,018.42