1.

Choose the correct description for each of the earning types provided
by entering the letter in the middle column.

EARNING TYPE ANSWERDESCRIPTION

Wages d a. A rate of pay earned per unit of
production
Overtime pay c b. A fixed amount of earnings paid to
an employee per pay period
Self-insured e c. Earnings paid for hours worked over
disability the legislated standards
Salary d. Earnings based on the amount of
time worked, usually at an hourly or
b
daily rate
Piecework a e. Earnings paid to an employee who is
absent from work due to illness or
injury

2. Using the information provided, calculate the pay period salary, hourly
rate and daily rate for the following employees, showing all calculations.

JAMEEL RUDY SHANTI CLAIRE

Annual
$41,375.00 $32,000.00 $75,625.00 $50,071.25
salary
Pay period Semi-monthly
Weekly (52) Monthly (12) Bi-weekly (26)
frequency (24)
Salary
$41,375/24 $32,000/52 $75,625/12 $50,071.25/26
calculation
Pay
period $1,723.96 $615.38 $6,302.08 $1,925.82
salary
Hours per
86.67 40 162.5 75
pay period
Hourly rate $1,723.96/86.67 $615.38/40 $6,302.08/162.5 $1,925.82/75
calculation
Hourly
$19.89 $15.38 $38.78 $25.68
rate
Days per
260 260 260 260
year
Daily rate
$41,375/260 $32,000/260 $75,625/260 $50,071.25/260
calculation
Daily rate $159.13 $123.08 $290.87 $192.58

3. Using the information provided, calculate the pay period earnings for
the following employees, showing all calculations.

JODY ROGER JULIE MARY

3
Rate 3.65 14.90 17.00
16.00
Per Piece Hour Day Hour
Pay period
regular time 270
75 hours 12 days 37.5 hours
worked/pieces pieces
produced
Pay period
regular
3.65*270 14.90*75 316*12 17*37.5
earnings
calculation
Pay period
98 1, 3,7 6
regular
5.50 117.50 92.00 37.50
earnings
1.5 times
Overtime rate N/A N/A N/A
regular rate
Overtime hours
worked in N/A 13 hours N/A N/A
period
Overtime
earnings _ =13*14.90*1.5 _ _
calculation
Pay period _ _ _
290.55
 overtime
earnings
7.00% of
Shift premium N/A N/A N/A regular hourly
rate
Shift hours
N/A N/A N/A 37.5 hours
worked
Pay period shift
premium _ _ _ 37.5*7%*17
calculation
Pay period
shift premium _ _ _ 44.63
earnings
Total pay
98 1, 3,7 6
period
5.50 408.05 92.00 82.13
earnings

4. Using the information given, calculate the vacation pay for the
following employees, showing all calculations.

HELENA TROY ALAIN SALLY

Jurisdiction Alberta Ontario Nova Scotia Saskatchewan
Vacation time 3 weeks 2 weeks 1 week 4 weeks
Vacationable
$42,375.00 $56,000.00 $30,249.00 $68,731.00
earnings
Calculations =42375*3*2% =56000*2*2% =30249*2% =68731*4/52
Vacation pay $2,542.50 $2,240.00 $604.98 $5,287.00

Dominga is working for ABC company located in Alberta and She used her personal car for business purpose .and her
employer pays her as per prescribed government rate car allowance. In this year she drove 15000 Km as business use. How
much is her car allowance for this year?

5000*0.68=3400,, 10000*0.62=6200,,total 9600

Dominga is working for ABC company located in Yukon and She used her personal car for business purpose .and her
employer pays her as per prescribed government rate car allowance. In this year she drove 25000 Km as business use. How
much is her car allowance for this year?

16800

Linda is working for ABC company located in Ontario .her employer paid 50% group life insurance to insurance company.
Her yearly salary is $50000 and she is paid Semimonthly payment. coverage multiplier is 2 times of her salary.if the rate of
premium is 0.26 per $1000 calculate pay period benefit for Geeta.
Coverrage amount= Annual salary * Coverrage multiplier

=50000*2

=100000

Monthly taxable benefit= Coverage amount *Premium rate/1000

=100000*0.26/1000

=26

Pay period taxable benefit= Monthly taxable benefit *12/Pay period frequency

=(26*12)/24=13

Pay period benefit for Geeta in Ontario =13*1.08

=14.04*50%

AD & D premium paid by employer in Manitoba $50 per months(not included sale tax) Calculate non cash taxable benefit
for weekly payment?

non cash taxable benefit= (50+50*8%)12/52

=53.5*12/52

=12.35