Gross payroll is $48,000 and employee withholdings are $10,650. What net payroll is paid to employees?
Correct Answer
B) $37,350.
Net payroll is gross payroll minus employee withholdings: $48,000 - $10,650 = $37,350.
Why This Is the Correct Answer
Net payroll is gross payroll minus employee withholdings: $48,000 - $10,650 = $37,350.
Why the Other Options Are Wrong
Option A: $10,650.
$10,650. is below the supported result for net payroll; it likely skips a premium-pay or employer-cost component.
Option C: $48,000.
$48,000. is above the supported result for net payroll; it likely pays the wrong premium tier or counts the same hours twice.
Option D: $58,650.
$58,650. is above the supported result for net payroll; it likely pays the wrong premium tier or counts the same hours twice.
Memory Technique
Net Payroll ladder for Reconciling Cash: hours climb before dollars add up.
Reference Hint
Study anchor (closed-book): memorize Net payroll from CSLB Law and Business Study Guide; California Employment Development. / California EDD payroll concepts; know the rule or calculation trigger without relying on exam-room lookup.
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