The easiest way to figure time cards is to download a time sheet template in excel and input the numbers. But generally if you want to do it manually, you calculate the worked hours and subtract any lunches or unpaid breaks. So, if a person works 7:30 to 4:30 with an hour (unpaid) lunch. They would have worked a total of 8 hours, although it is 7:30 to 4:30 is nine hours, the lunch is unpaid, so it is not counted. If the person works the same schedule for the week, then multiply the 8 hours by 5 (are how many days in the work week) days which is 40 hours, and multiply that by the hourly rate. So, 40 x 15.00 =$600 gross (before taxes).