Pay Period. The annual amount is your gross pay for the whole year. Our Timesheet Convertion Tool should not be relied upon to determine financial data. hSmo0+q*4%t@("p62S7Y|r L 8sa9twRT %H)e6CI])2jjuLK:OZ. Months have 2 or 3 total biweekly periods. Biweekly PayDay Calendar. Impact23 project. In other words, the annual equals 26 times the biweekly salary: Input any of the wages below to obtain the answer. Depending on the available information, there'll be different ways to calculate the biweekly pay: We know biweekly pay occurs every two weeks. Get your paychecks right by quickly calculating your employees payroll taxes, withholdings and deductions. *Row 16 gives the start of the BPD from the previous month that falls within the given month. Both hourly and salaried employees may receive biweekly pay. For questions, please contact Payroll Services at Payroll@Ithaca.edu. %%EOF
(5.70% for 2022). Payroll Coordination & Analysis. Due to 5 U.S.C. Estimate your monthly contribution to the APY scheme using the Atal Pension Yojana Calculator. Calculating the biweekly period number for the, 1 through 26 (sometimes 27 [roughly every 11 years]). =CEILING(date+8,14)-8 1. Timesheet calculator - disclaimer: Heres how it works, and what tax rates youll need to apply. Their pay period starts with the first of the month and ends on the last day. Copyright Infringement. Remembering that the weekly wage is the hourly wage times the hours worked per week: Biweekly wage = 2 Hourly wage Hours per week. =IF(OR(AND(MOD(tyear,4)=0,MOD(tYear,100)>0),MOD(tYear,400)=0),"Leap","Regular"). The tool automatically generates pay period begin and end dates, deadlines for entering new hires and changes, deadlines for approving timesheets, and pay dates for the entire year based on basic and easy data you enter into the tool. Biweekly pay usually is confused with semi-monthly pay, which occurs twice a month and, therefore, 24 times annually. (link is external) It would be helpful if it could be boiled down to a single formula. . How does the NLT translate in Romans 8:2? You should consult your own tax, legal, and accounting advisors for formal consultation. The potential extra pay period is due to a calendar year actually having 52.1786 weeks. By clicking Post Your Answer, you agree to our terms of service, privacy policy and cookie policy. A further 1.45% of Medicare tax is paid by the employee, and the employer matches this 1.45%, for a total of 2.9%. Expect 12 pay periods in one year. Create copies to break up the amount of payroll information in each sheet. 2022 Bi-Weekly Payroll Schedule . Be sure to consult a financial professional before making savings decisions. Linked spreadsheet: 542), How Intuit democratizes AI development across teams through reusability, We've added a "Necessary cookies only" option to the cookie consent popup. Biweekly Monthly Biweekly Payroll * These codes are the biweekly pay period entry abbreviations for areas using PAY AND EFFORT. To learn more, see our tips on writing great answers. Note: Based on a 30% tax bracket. Bi-weekly and semi-monthly are the most common methods to pay for hours worked. The ending (+/-1) is because the CEILING result is a Sat, but a Fri (-) or Sun (+) is desired. Ive been remiss in following up on my original questions regarding calculating biweekly periods. endstream
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The figures generated are estimates and may not pertain to your individual situation. Semi-monthly: Pays twice each month. Work Period Start Date (Sun) Work Period End Date (Sat) Absence/Time Off Req. 22A. Less work for the payroll department: 26 paychecks instead of 52. Depending on the calendar year, there are sometimes 27 pay periods, which can increase payroll costs. 12/05/2022. Pay Period End Date. Several payroll taxes are the sole responsibility of the employer and are not withheld from their employees paychecks. 1 0 obj
), or you can forecast the stats for a future period. Templates for payroll stub can be used to give your employees their pay stubs in both manual and electronic formats. All formulas were tested against various sampling of dates. One Lomb Memorial Drive Determine the start and end dates of the pay period. Give start date Give end date Share this page on Facebook! The gross pay method refers to whether the gross pay is an annual amount or a per period amount. Fast, easy, accurate payroll and tax, so you can save time and money. Biweekly Payroll Calculator Current Calendar Year 2022 Semi-Monthly Payroll Schedule Annual Salary: $ 48,000.00 Total Pay Checks: 24 Gross Pay Per Check: $ 2,000.00 Future Calendar Year 2023 Bi-Weekly Payroll Schedule Annual Salary: $ 48,000.00 Total Pay Checks: 26 Gross Pay Per Check: $ 1,846.15 LandAcknowledgment. There are a few steps involved in calculating payroll period: 1. 12/23/2022. D @a&FK Copyright Rochester Institute of Technology. Tax Savings. In our example, you would calculate your net pay as follows: Gross wages: - Total withholding: $395. Do German ministers decide themselves how to vote in EU decisions or do they have to follow a government line? Do not round off to the nearest cent. =IF(MONTH(N4+14)<>MONTH(N4),DATE(YEAR(N4),MONTH(N4)+1,1),N4+14), =IF(AND(DAY(S3)=1,S3-S2<14),S2+14,MIN(S3+14,EOMONTH(S3,0)+1)). 26 12/04/2022 12/17/2022 12/23/2022 12/22/2022 Biweekly 2022 Payroll Calendar. Given a year and biweekly period number (BPD#), return start/end dates for that period. In addition, different tax rates are applied to employers based on factors such as length of time in business and even industry. Use this calculator to estimate the actual paycheck amount that is brought home after taxes and deductions from salary. Simply added 13 to the start date. About the US Salary Calculator 2023/24. Hourly employees must open and submit their online time sheetsprior to midnighton the final day of the work period. =IF(DAY(CEILING(DATE(YEAR(StartDate+1),1,1)-1,14)+1) =1, 1, 0), All combined into one formula: Tip: Set up a tickler in Googlecalendar to remind you of important deadlines! Pay frequency: Bi-weekly: Regular hourly wage: $25.00: Overtime rate (1.5 x reg rate): $37.50: Regular hours worked this period: 80: . ), Start: =CEILING(DATE(tyear,1,1)-1,14)+1+(14*(BPD#-1)) For more comprehensive tax savings information, visit our Future Balance calculator. These dates are turning out correct, though I would prefer a singular formula that could be filled down where that period before Feb starts is a different formula. If you participate in tax deferred retirement, pre-tax benefits (health insurance premium) or dependent care spending deductions, subtract those amounts from gross pay as well. The calculation is based on the 2023 tax brackets and the new W-4, which, in 2020, has had its first major . Deadline for Changes to Current Employees. Count the number of days between the start and end dates, including weekends and holidays. 2021-2022 Payroll Schedule Please see below for the payroll calculate dates, pay days, and holidays. Given any singular date, return start/end dates of the dates biweekly period. Some months can have three Fridays on which you can receive pay. Here's a step-by-step guide to walk you through the tool. Has Microsoft lowered its Windows 11 eligibility criteria? Based on the number of withholding allowances claimed on your W-4 Form and the amount of wages, calculate the amount of taxes to withhold. Well go over the basics employers need to know below, but you can also use ourpayroll processing guideto find definitions, tax forms, and detailed instructions for calculating payroll on your own. Allowances calculator 2022 . 5547 and Title 5, Code of Federal Regulations (CFR) 550.105, the sum of basic pay and premium pay (under Chapter 55 of Title 5) is subject to a biweekly cap. Biweekly 2022 Payroll ID. For instance, some states have a separate new employer rate (this includes Illinois and Michigan), while others use a different tax rate for construction companies. 4 0 obj
It works because how dates work in Excel's default 1900 date system, where the first day in the system is the number 1, equal to the date Sunday January 1, 1900. My notes: The loan balance calculator is a simple tool that is designed to calculate the remaining balance of your loan. Which payroll taxes are only paid by the employer? To run payroll, you need to do seven things: The calculator above can help you with steps three and four, but its also a good idea to either double-check the calculator by using the payroll tax rates below, or save time and effort by using areliable payroll service. Biweekly 2022 - PAYROLL AREA : 01; Author: bovem Created Date: 2. Social Security tax: Withhold 6.2% of each employee's taxable wages until they earn gross pay of $160,200 in a given calendar year. Hourly employees must open and submit their online time sheets prior to midnight on the final day of the work period. =QUOTIENT(WEEKNUM(StartDate+1),2) Compensation in formulas has to be made when: a biweekly period crosses years (e.g. We also have special calculators for bonuses, final payments, or any other situation that might arise for employers. Perhaps not elegant, but it seems to work. Another example includes state unemployment taxes, which help fund the state unemployment insurance program where an employer does business. 2022 Biweekly Payroll Calendar - Business Services / Student Accounts 2022 Biweekly Payroll Calendar **No Benefit Deductions *Tentative date, subject to change based upon CCS holiday closing dates. Try the plant spacing calculator. endobj
Don't confuse this tool with our semi-monthly pay calculator. https://exceljet.net/formula/next-biweekly-payday-from-date 14). Excel - Number of occurrences of specific day and month between two dates? Your estimated tax savings for the year. To calculate your federal withholding tax, find your tax status on your W-4 Form. All Rights Reserved. Make sure you do not exceed the maximum for the year. Try out our payroll calculators above or read on for a great payroll overview. Some of the formulas seemingly answer the same question, however they differ because the available info given differs or is just a different way of attacking it. Per period amount is your gross pay every payday. I'm trying to do the calculation without a specified reference date and just use the beginning of (excel) time - 1/1/1900, such that I can input a date and get the biweekly period # it is in and the biweekly start date without having to create a list. =CEILING((O16+1),14)+1 = 2/28/2021 -- 3rd period starting within the month. If you click into any state calculator from the dropdown at the top of this page, you should find your states current 2023 SUI and taxable wage rates listed (and links to each states website to make finding this information directly from the original source a little easier). What is a biweekly pay period, and how many of them a year has? The Office of the Vice Chancellor of Finance is committed to inclusiveness and ensuring that our websites and digital content are accessible to everyone. Enter your regular annual salary (numerals only) to calculate your bi-weekly gross. How to calculate taxes taken out of a paycheck Browse other questions tagged, Start here for a quick overview of the site, Detailed answers to any questions you might have, Discuss the workings and policies of this site. First biweekly paycheck: Friday, January 7 Save for retirement by contributing to a Roth IRA on top of your workplace 401 (k). 2. I haven't found any good info on how to do this, given that the biweekly # resets on the first period each year. Rochester, NY 14623 For instance, you may send paychecks out to employees every other Friday. Many employees claim they would prefer to get paid every week. Biweekly Semimonthly Monthly In the examples above, we used a weekly pay cycle and a standard five-day, 40-hour workweek. Future Calendar Year 2024 Bi-Weekly Payroll Schedule First Paycheck of 2025 1/1/2023* . HSA contribution calculator. The approval deadline for supervisors is 5 PM on the Tuesday after the bi-weeklypay period has closed. Excel payroll templates help you to quickly calculate your employees' income, withholdings, and payroll taxes. 3 0 obj
There are some exceptions to this rule however. Considering that Weekly wage = Daily wage Days per week: Biweekly wage = 2 Daily wage Days per week. CalculateHours.com does not give any warranty or assurance as to the quality or precision of our Time Sheet Calculator. =CEILING(date - 1, 14) + 1 (returns 2nd SUNDAYS). State payroll taxes, which are usually based on a percentage of each employees gross income, are commonly used to fund unemployment and disability benefits for workers, and can sometimes be used toward other state-specific programs. paycheck on 12/30/22. They were useful for making observations where attempted formulas failed. Calculate taxes youll need to withhold and additional taxes youll owe, Pay your employees by subtracting taxes (and any other deductions) from employees earned income, Remit taxes to state and federal authorities, File quarterly and year-end payroll tax forms, Give your employees and contractors W-2 and 1099 forms so they can do their taxes. Semi-monthly Payroll: The pay is usually on the 15th of the month and the last day of the month. <>/Metadata 431 0 R/ViewerPreferences 432 0 R>>
8/1/2023. Insurance offered through OnPay Insurance Agency, LLC (CA License #0L29422). Boost your savings. Where: Start <= GivenDate <= End Specifically, this calculator will calculate the number of work weeks, workdays, days off, work-hours and gross income from one date to another. What can a lawyer do if the client wants him to be aquitted of everything despite serious evidence? Berkeley Main PageOffice of the Vice Chancellor of Finance - Chief Financial Officer, Copyright 2023 UC Regents; all rights reserved, To calculate your federal withholding tax, find your tax status on your W-4 Form. Each state has its own: For example, in the state of Michigan, the SUI tax rate for new employers (with exception of construction workers) is 2.7%. It couldnt be easier. Connect and share knowledge within a single location that is structured and easy to search. 12/29/24-1/11/25). Compensating for years that follow years with 27 biweekly periods: This calculator will take a gross pay and calculate the net pay, which is the employee's take-home pay. (Other formulas for calculating the end date will follow. 12/16/2022. By now, you should know everything you need to know about payroll and payroll taxes. 3. endobj
PAY PERIOD BEGIN DATE PAY PERIOD END DATE. The only exception is leap years whose January 1 falls on Thursday (like 2032) or Friday (like 2044). 24 0 obj
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Biweekly wage = (Annual wage)/26 If you know the monthly wage, you can use the previous formula and replace the annual wage with twelve times the monthly wage: Biweekly wage = (12 Monthly wage)/26 Other tools beyond this biweekly pay calculator Apart from calculating the biweekly salary, you can use other salary calculators from Omni: Quick conversion tips: Biweekly to monthly: To convert biweekly income to monthly income you would multiply your biweekly income by. Bi-weekly pay is the preferred pay method by Employers: Many employees claim they would prefer to get paid every week. Note: Actual pay in 2023 will be lower than your annual base pay because 12/30/22 is paid in 2022, and period ending 12/28/23 is paid in 2024. Note: onlinetime sheetentry due dates and cut-offsmay beadjusted for holidays (please consult the calendar). In the end, its a good idea to understand how local taxes work and your obligations as an employer. The federal payroll tax (FICA) is currently 15.3% and is split equally between employers and employees. State unemployment insurance (SUTA) is typically an employer-only payroll reduction, and companies that have employees are generally responsible for contributing once a quarter. 4. How do I get the number of months that overlap between a pair of dates and any June-Nov period of any year? Pay Date. FY End Closing. 585-475-2411. The CEILING function rounds numbers up to a given multiple (e.g. This calendar applies to all hourly employees including regular hourly, models, work study and CAP. A typical year will have 26 pay periods but some years will have 27. The goal was to do both without creating a lookup list of biweekly periods for the year. Time & Attendance Time & Attendance At what point of what we watch as the MCU movies the branching started? In order to use a singular formula, calculate the start date of the BPD that the given date is within: 2.1667 - if you work 50 weeks per year. Annual Leave - Use or Lose Calculator. Is there a more recent similar source? Fill in the employee's details. (Just for information), End of the biweekly period To calculate the annual from the bi-weekly salary, multiply the biweekly salary by 26. For employers who do payroll themselves, we help you save over 15 hours a month by calculating your paychecks, filing all your payroll taxes (including W-2s and 1099s), handling the direct deposit payments, and a whole lot more. Learn more about Stack Overflow the company, and our products. Most employers who follow this payroll calendar distribute paychecks every other. Results may vary. Less work for the payroll department: 26 paychecks instead of 52. =CEILING((CHOOSE(N(ISTEXT(A6))+1,A6, DATE(tyear,tmonth,1)-15)),14)+1, A6 = header row; formula entered into A7 and filled down *Based on Excel start of time 1/1/1900. Determine the maximum amount the IRS allows you to contribute towards your HSA for this next year, Determine how much you want to contribute for this next year, Your estimated tax savings for the next year. To subscribe to this RSS feed, copy and paste this URL into your RSS reader. However, with time, they learned to budget their life expenses according to their paycheck schedule. Can typically expect 26 pay periods in one year. Start: =FLOOR(GivenDate-1,14)+1 Bi-weekly pay is the preferred pay method by Employers: 1. hbbd``b` ~@q3$xJ7*q@Y 1n year or month. We recommend diving into our free calculators (which even let you print out pay stubs). 8/15/2023. Return first date where corresponding value is greater than 0, Calculate the first pay date between two dates if given those two dates and any previous pay date. The following is my answer to my questions as well as a dump of everything I observed about biweekly periods. How can I recognize one? Biweekly periods begin on the 1st Sunday; end on the 2nd Sat afterwards. Otherwise, they will be locked out and will have to submit a late paper time sheet in order to receive payment. For instance, for Hourly Rate $26.00, the Premium Rate at Double Time = $26.00 X 2 = $52.00. Click to view the appropriate pay calendar, including pay periods and timesheet approval deadlines. End date of the Last Period: =CEILING(EOMONTH(DATE(tyear,tMonth,1),0),14) This payment period means payments are made 24 times one financial year. =CEILING(DATE([year],12,31),14), Total Number of Biweekly Periods in a Year (26 or 27) The Calendar Generator was designed for Companies that pay employees on a weekly or biweekly basis. , including pay periods in one year to pay for hours worked of what we watch as the movies. Cycle and a standard five-day, 40-hour workweek, NY 14623 for instance you... Paid by the employer of everything I observed about biweekly periods for the payroll calculate dates, including and! = 2 Daily wage days per week: biweekly wage = 2 Daily days... Models, work study and CAP have special calculators for bonuses, final payments or. Great answers stubs ) per period amount is your gross pay is the preferred pay refers! Sure you do not exceed the maximum for the payroll calculate dates, pay days, our... The actual paycheck amount that is designed to calculate your net pay as follows gross. 2022 payroll calendar methods to pay for the whole year your tax status on your W-4.. Otherwise, they learned to budget their life expenses according to their paycheck.! With semi-monthly pay, which, in 2020, has had its first major, therefore 24. 16 gives the start of the pay period, and what tax rates are applied to based! X27 ; s details a few steps involved in calculating payroll period: 1 taxes! Calendar year actually having 52.1786 weeks calendar ) you through the tool, but it to. Which even let you print out pay stubs in both manual and electronic formats including pay periods but years! Split equally between employers and employees location that is designed to calculate bi-weekly! Llc ( CA License # 0L29422 ) calculators ( which even let you print out pay stubs ) number! Pay calendar, including pay periods, which occurs twice a month and the last day R > 8/1/2023. Including weekends and holidays calculator to estimate the actual paycheck amount that is brought home after taxes deductions! The employee & # x27 ; income, withholdings and deductions the Atal Pension Yojana calculator before savings... 0L29422 ) some exceptions to this RSS feed, copy and paste this URL your. < > /Metadata 431 0 R/ViewerPreferences 432 0 R > > 8/1/2023 bovem Created date: 2 your RSS.! Now, you agree to our terms of service, privacy policy and cookie policy to give employees!, 40-hour workweek 26 times the biweekly pay usually is confused with semi-monthly calculator! Has had its first major below for the payroll department: 26 paychecks instead of 52 395... ( BPD # ), or any other situation that might arise for employers more, see our tips writing! And cookie policy OnPay insurance Agency, LLC ( CA License # 0L29422.! Employees including regular hourly, models, work study and CAP pay cycle a. Weekly wage = 2 Daily wage days per week: biweekly wage = Daily wage days week! +1 = 2/28/2021 -- 3rd period starting within the given month their life expenses according to paycheck! Are applied to employers based on factors such as length of time in business and even industry: OZ sole. Are sometimes 27 [ roughly every 11 years ] ) 2jjuLK: OZ 26 12/04/2022 12/23/2022. Is the preferred pay method refers to whether the gross pay every payday local taxes and! And accounting advisors for formal consultation to view the appropriate pay calendar, including pay periods which. And ensuring that our websites and digital content are accessible to everyone includes unemployment!, and our products * These codes are the biweekly salary: Input any of the work period wage Daily! Can forecast the stats for a future period 26.00 X 2 = $ 52.00 the CEILING function numbers. Rates youll need to apply observed about biweekly periods s a step-by-step guide to you... Most employers who follow this payroll calendar may receive biweekly pay period entry abbreviations for areas using and. Payroll and payroll taxes are only paid by the employer calculators for bonuses, final payments, you. Save time and money, its a good idea to understand how local taxes and! What point of what we watch as the MCU movies the branching started on factors such as length time... 26 12/04/2022 12/17/2022 12/23/2022 12/22/2022 biweekly 2022 - payroll AREA: 01 ; Author: bovem Created date:.! 26 times the biweekly pay period calculator 2022 pay period BEGIN date pay period end date ( Sat ) Off! For 2022 ) week: biweekly wage = Daily wage days per week: biweekly wage = Daily wage per... On which you can forecast the stats for a great payroll overview using pay EFFORT... Taxes and deductions from salary periods, which help fund the state insurance... Begin date pay period is due to a single location that is brought after. A weekly pay cycle and a standard five-day, 40-hour workweek final day of the month net pay follows! Must open and submit their online time sheets prior to midnight on the last of. Mcu movies the branching started occurs twice a month and, therefore, times. Determine the start and end dates, including weekends and holidays the dates biweekly period years will 26. Time and money content are accessible to everyone as length of biweekly pay period calculator 2022 in business and even industry, privacy and... Regarding calculating biweekly periods,14 ) +1 = 2/28/2021 -- 3rd period starting within given! 0 R/ViewerPreferences 432 0 R > > 8/1/2023, copy and paste this URL into your RSS reader of.... ( link is biweekly pay period calculator 2022 ) it would be helpful if it could be boiled down a! And easy to search offered through OnPay insurance Agency, LLC ( CA License # )... 1, 14 ) + 1 ( returns 2nd SUNDAYS ) pay is an amount! Is split equally between employers and employees do n't confuse this tool with our semi-monthly pay, which increase. Pay method by employers: many employees claim they would prefer to get paid every week to obtain the.. Are some exceptions to this rule however to understand how local taxes work and your obligations an..., 14 ) + 1 ( returns 2nd SUNDAYS ) 30 % tax bracket,2 ) Compensation in has... Which occurs twice a month and ends on the 2023 tax brackets and the last day sheet.... Of days between the start and end dates, including pay periods and timesheet approval deadlines timesheet... Time, they will be locked out and will have 26 pay periods, which help fund state! Into your RSS reader balance of your loan payroll and tax, find your tax status on your Form! Whole year withholdings, and our products period is due to a calendar year actually having 52.1786.! O16+1 ),14 ) +1 = 2/28/2021 -- 3rd period starting within the given month is PM... For hours worked and semi-monthly are the sole responsibility of the month and therefore. Days per week other words, the annual amount or a per amount! Here & # x27 ; s details to the APY scheme using Atal...: - Total withholding: $ 395: many employees claim they would prefer get... Deductions from salary, so you can forecast the stats for a future period involved in calculating payroll:! Your tax status on your W-4 Form calculator - disclaimer: Heres how works. Which payroll taxes are the sole responsibility of the pay period, and how of... Please contact payroll Services at payroll @ Ithaca.edu not elegant, but it to. Given a year has for questions, please contact payroll Services at payroll @ Ithaca.edu tool. R > > 8/1/2023 tool with our semi-monthly pay, which can increase payroll costs of what watch... As an employer well as a dump of everything despite serious evidence withheld from their employees.. 12/04/2022 12/17/2022 12/23/2022 12/22/2022 biweekly 2022 payroll calendar distribute paychecks every other Friday Tuesday. End date will follow future calendar year, there are some exceptions to RSS... Payroll costs movies the branching started in calculating payroll period: 1 number ( BPD #,! 52.1786 weeks Share this page on Facebook @ Ithaca.edu biweekly pay period calculator 2022 pay periods and timesheet deadlines... Read on for a great payroll overview exception is leap years whose January 1 on! # 0L29422 ) actually having 52.1786 weeks movies the branching started to our of! Weekly pay cycle and a standard five-day, 40-hour workweek addition, different tax biweekly pay period calculator 2022 are applied to based! Work study and CAP years whose January 1 falls on Thursday ( like 2044 ) legal, and our.! Of payroll information in biweekly pay period calculator 2022 sheet e6CI ] ) 2jjuLK: OZ amount payroll. ( CA License # 0L29422 ) Friday ( like 2032 ) or Friday ( like 2044 ) Double time $. And Share knowledge within a single location that is structured and easy to search to vote EU... Eof ( 5.70 % for 2022 ) FICA ) is currently 15.3 % and split. Disclaimer: Heres how it works, and holidays does business original questions regarding calculating periods. Tool that is structured and easy to search onlinetime sheetentry due dates and any June-Nov period of year. Of what we watch as the MCU movies the branching started life expenses according to their paycheck.! L 8sa9twRT % H ) e6CI ] ) save time and money tool should not be upon! To midnight on the last day of the month and, therefore, 24 times.... On my original questions regarding calculating biweekly periods BEGIN on the calendar ) to rule! Function rounds numbers up to a given multiple ( e.g our semi-monthly pay, which occurs a! Of 2025 1/1/2023 * months that overlap between a pair of dates and any period. % % EOF ( 5.70 % for 2022 ) sheetsprior to midnighton the final of...
Underface By Shel Silverstein Analysis, Articles B
Underface By Shel Silverstein Analysis, Articles B