The net pay to employees is $70,000.
The net pay to employees is the difference between the gross earnings and the total deductions.
Gross earnings = $100,000
Deductions:
Social Security $6,700
Medicare $1,450
Federal Income tax $18,000
State income tax $3,850
Total deductions 30,000
Net pay = $70,000
Thus, the net pay to employees is $70,000.
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