Calculating Excess Wages

Please see the following table for an example of how to calculate excess wages.

Employee	1st Qtr	2nd Qtr	3rd Qtr	4th Qtr	Total
John Excess Wages	$10,750.00 $0.00	$10,750.00 $0.00	$10,750.00 $0.00	$10,750.00 $0.00	$43,000.00 $0.00
Mary Excess Wages	$21,500.00 $0.00	$21,500.00 $0.00	$21,500.00 $19,700.00	$21,500.00 $21,500.00	$86,000.00 $41,200.00
Sue Excess Wages	$1,000.00 $0.00	$1,000.00 $0.00	$1,000.00 $0.00	$1,000.00 $0.00	$4,000.00 $0.00
Total Wages	$33,250.00	$33,250.00	$33,250.00	$33,250.00	$133,000.00
Excess Wages	$0.00	$0.00	$19,700.00	$21,500.00	$41,200.00
Taxable Wages	$33,250.00	$33,250.00	$13,550.00	$11,750.00	$91,800.00

* Contributions (taxes) are not paid on wages in excess of $44,800.00 for each employee.