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Accounting Ch.12

Salary The money paid for employee services
Pay Period The period covered by a salary payment
Payroll The total amount earned by all employees for a pay period
Total Earnings The total pay due for a pay period before deductions
Payroll Taxes Taxes based on the payroll of a business
Withholding Allowance A deduction from total earnings for each person legally supported by a taxpayer, including the employee
Social Security Tax A federal tax paid for old-age, survivors, and disability insurance
Medicare Tax A federal tax paid for hospital insurance
Tax Base The maximum amount of earnings on which a tax is calculated
Payroll Register A business form used to record payroll information
Net Pay The total earnings paid to an employee after payroll taxes and other deductions
Employee Earnings Record A business form used to record details affecting payments made to an employee
Created by: bailey.baucom69

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