CASAS-Level A: Statements of Earnings and Deductions
Statements of Earnings and Deductions contain information about your pay.
A. Read and practice with your teacher.
PAY DATE: the date you
receive your paycheck
EMPLOYEE: worker/a person
who has a job
PAY PERIOD: the dates on the
statement for the week
RATE: how much you make
(your pay) per hour
REGULAR HOURS: the first
eight hours you work in a day
OVERTIME HOURS: the hours
you work in a day after the first
eight hours
EARNINGS: your total pay
before deductions
DEDUCTIONS: money taken
from your paycheck for taxes
and insurance
NET PAY: the amount of your
paycheck after deductions
A.3.1
Property of Santa Ana College, School of Continuing Education
CASAS-Level A: Statements of Earnings and Deductions
B. Practice with a partner or in groups.
Save-More Pharmacy
Pay Date: January 30, 2001
Employee: David Sanchez
Soc. Sec. No.: 571-83-2014
Rate
Regular Hours
10.50
Overtime Hours 15.75
Total Earnings
Pay Period Beginning:
Pay Period Ending:
January 16, 2001
January 22, 2001
Hours
Total
40
5
420.00
76.25
498.75
Federal Income Tax
Social Security (F.I.C.A)
State Income Tax
Medical Insurance
Total Deductions
38.24
18.20
12.09
15.80
84.83
Net Pay
413.92
1. What is David's regular pay per hour?
A. $10.50
B. $15.75
C. 76.25
D. 40
3. What is the first day of the pay period?
A. January 1
B. January 16
C. January 22
D. January 30
2. What is the deduction for health
insurance?
A. $498.75
B. $84.83
C. $15.80
D. $413.92
4. What is the net pay on David's paycheck?
A. $498.75
B. $84.83
C. $420.00
D. $413.92
Match each question with the correct answer.
1. What is David's pay before deductions?
(a) January 30
2. When does the pay period on the statement end?
(b) $18.20
3. When does David receive his paycheck?
(c) $498.75
4. What is the net pay on David's paycheck?
(d) January 22
5. What is the deduction for Social Security?
(e) $413.92
A.3.2
Property of Santa Ana College, School of Continuing Education
CASAS-Level A: Statements of Earnings and Deductions
C. Independent practice
Best Furniture
Pay Date: July 24, 2005
Employee: Edgar Wilson
Soc. Sec. No.: 573-81-4463
Rate
Regular Hours
14.00
Overtime Hours 21.00
Total Earnings
Pay Period Beginning:
Pay Period Ending:
July 10, 2005
July 16, 2005
Hours
Total
38
4
532.00
84.00
616.00
Federal Income Tax
Social Security (F.I.C.A)
State Income Tax
Medical Insurance
Total Deductions
58.27
29.20
19.56
18.43
125.46
Net Pay
490.54
1. What is the deduction for Federal
Income Tax?
A. $58.27
B. $125.46
C. $19.56
D. $29.20
3. What is Edgar's overtime pay per hour?
A. 4
B. 38
C. $14.00
D. $21.00
2. What are the total earnings on Edgar's
paycheck?
A. $532.00
B. $616.00
C. $490.54
D. $125.46
4. What is last day of the pay period on the
statement?
A. July 10
B. July 31
C. July 16
D. July 24
Match each question with the correct answer.
1. What is the deduction for State Income Tax?
(a) $125.46
2. What is Edgar's regular pay per hour?
(b) $19.56
3. What is the deduction for health insurance?
(c) $490.54
4. What is Edgar's pay after deductions?
(d) $14.00
5. What are the total deductions on Edgar's paycheck?
(e) $18.43
A.3.3
Property of Santa Ana College, School of Continuing Education
CASAS-Level A: Statements of Earnings and Deductions
D. Test 1
Choose the best answer for the question.
Yo-Yo's Restaurant
Pay Date: June 30, 2002
Employee: Sandra Roberts
Soc. Sec. No.: 314-95-4782
Rate
Regular Hours
12.00
Overtime Hours 18.00
Total Earnings
Pay Period Beginning:
Pay Period Ending:
June 20, 2002
June 26, 2002
Hours
Total
40
2
480.00
36.00
516.00
Federal Income Tax
Social Security (F.I.C.A)
State Income Tax
Medical Insurance
Total Deductions
45.10
22.19
15.75
19.47
102.57
Net Pay
413.43
1. On what date does Sandra receive her paycheck?
A. June 20
B. June 26
C. June 30
D. June 1
2. What is Sandra's regular pay per hour?
A. 40
B. $12.00
C $480.00
D. $516.00
3. What is the first day of the pay period on the statement?
A. June 20
B. June 1
C. June 26
D. June 30
4. What is the deduction for health insurance?
A. $102.57
B. $413.43
C. $45.10
D. $19.47
5. What is the net pay on Sandra's paycheck?
A. $413.43
B. $516.00
C. $107.57
D. $480.00
A.3.4
Property of Santa Ana College, School of Continuing Education
CASAS-Level A: Statements of Earnings and Deductions
E. Test 2
Choose the best answer for the question.
Wellness Medical Center
Employee: Jane Garcia
Soc. Sec. No.: 537-28-7190
Rate
Regular Hours
15.00
Overtime Hours 22.50
Total Earnings
Pay Date: June 30, 2003
Pay Period Beginning:
Pay Period Ending:
June 19, 2003
June 25, 2003
Hours
Total
40
4
600.00
90.00
690.00
Federal Income Tax
Social Security (F.I.C.A)
State Income Tax
Medical Insurance
Total Deductions
60.17
29.42
21.40
25.41
136.95
Net Pay
553.60
1. What is the first day of the pay period on the statement?
A. June 1
B. June 30
C. June 19
D. June 25
2. What is the deduction for State Income Tax?
A. $21.40
B. $136.95
C. $60.17
D. $553.60
3. What is Jane's overtime pay per hour?
A. 4
B. $22.50
C. $90.00
D. $690.00
4. On what date does Jane receive her paycheck?
A. June 1
B. June 19
C. June 25
D. June 30
5. What is the total amount deducted from Jane's paycheck for taxes and insurance?
A. $690.00
B. $136.95
C. $553.60
D. $60.17
A.3.5
Property of Santa Ana College, School of Continuing Education