Name: 

A data entry clerk earns $20.25/h and earns $126.56. How many hours did the data entry clerk work?

A valet works the late shift and earns $19.50/h for the 6.5-h shift. A shift premium of $30.00 is paid for working later. How much money is earned?

A desk clerk works the late shift and earns $236.31 for the 7.25-h shift. A shift premium of $75.00 is paid for working later. What is the regular rate of pay/h?

A maid works the late shift and earns $128.13 at a rate of $22.50/h. If the pay includes a shift premium of $128.13 for working late, how many hours did the maid work?

Catherine works as a realtor and earns 2.75% commission on a home sale. If she earns $19 420.34 on the sale, what was the selling price of the house?

A lifeguard earns $533.00 for 26 h of work. How much would the gross pay be for a 5-h shift?

Cheng does odd jobs for his family and the neighbours. He keeps track of the jobs he does on his block for the week and records them in the chart below:

Job	Hourly Pay
Babysitting	$11.50
Dog Walking	$6.00
Car Wash	$7.50
Gardening	$12.00
Mowing Lawns	$10.50

If Cheng babysits for 4 h, walks dogs for 2 h, washes cars for 1 h, gardens for 4 h and mows lawns for 5 h what is his income for the week.

Mei works at a candy store on Monday night where she earns $249.85 per month. Mei uses this money to pay for her cell phone plan that is $42/month, a transit pass for $49/month, and a yoga class for $50/month. If Mei wants to save $250 for a new bike, and she saves 40% of her paycheque per month, how long will it take to save the money?

Jin receives a pay stub from his job as a writer/editor. He is paid bi-weekly.

Earnings Statement
Employee Name: Garcia, Jin
Occupation: Athletic Trainer
Period End Date: June 18
Cheque Number: 1394

Earnings					Deductions
Description	Hours	Rate	Amount		Description	Amount
Regular Hours	80	18.50	1480.00		Income Tax	1664.76
Overtime	20	27.75	555.00		EI	33.01
Overtime	44	37.00	1628.00		CPP	99.76
Vacation Pay			146.52
Gross Pay			3809.52		Total Deductions	1797.53
					Net Pay	2011.99

What is Jin’s gross pay for the year?

Use the pay stub to answer the following questions.

Hunter receives a pay stub from his job as an executive assistant. He is paid weekly. Due to a computer glitch some of the calculations were replaced by “ *****”.

Earnings Statement
Employee Name: Smith, Hunter
Occupation: Writer/Editor
Period End Date: March 20
Cheque Number: 1285

Earnings					Deductions
Description	Hours	Rate	Amount		Description	Amount
Regular Hours	40	19.75	*****		Income Tax	203.99
Overtime	2.5	29.63	*****		EI	14.92
Overtime	0	39.50	*****		CPP	44.48
Vacation Pay			34.56
Gross Pay			*****		Total Deductions	*****
					Net Pay	*****

What is Hunter’s take home pay for the period?

Erek works as a data entry clerk earning $17.90/h. He is paid regular time for the first 40 hours, time-and-a-half for 10 hours and double time for any additional hours. What is Erek’s gross pay if his works 61 h?

A portion of every employee’s income is subject to a Canada Pension Plan contribution. For 2016, the portion was the first $54 900 of income with a $3500 deductible.  The contribution rate in 2016 was 4.95%.  Therefore, the maximum employee contribution limit for 2016 was . CPP deductions, however, are based on the forecast annual income until the maximum deduction is reached.  If a person had a monthly income of $6037, what would be their CPP deduction in the month of September?

Calculate the net pay for the following pay stubs.
a) gross pay: $595.16, deductions: $89.27
b) gross pay: $1310.92, deductions: $262.18
c) gross pay: $2203.05, deductions: $550.76

Cai completed job interviews with two companies. Company A offered a yearly salary of $77 000 and Company B offered a salary of $78 000. Using the information below determine which position Cai should accept.

2018 British Columbia: Provincial Income Tax Amounts

Income	Tax Rate
$0 – $38 898	5.06%
$38 898 – $77 797	7.7%
$77 797 – $89 320	10.5%
$89 320 – $108 460	12.29%
over $108 460	14.7%

2018 Canada: Federal Income Tax Amounts

Income	Tax Rate
$0 – $45 916	15%
$45 916 - $91 831	20.5%
$91 831 - $142 353	26%
$142 353 - $202 800	29%
over $202 800	33%

Employment Insurance (EI) Premium Rate: 1.66% to a maximum of $858.22

Canada Pension Plan (CPP) Contribution Rate: 4.95% to a maximum of $2593.80

Ivanna completed job interviews with two companies. Company A offered a yearly salary of $91500 with a $5000 bonus for the first year. Company B offered a salary of $92 500. Using the information below determine which position Ivanna should accept.

2018 British Columbia: Provincial Income Tax Amounts

Income	Tax Rate
$0 – $38 898	5.06%
$38 898.01 – $77 797	7.7%
$77 797.01 – $89 320	10.5%
$89 320.01 – $108 460	12.29%
over $108 460	14.7%

2018 Canada: Federal Income Tax Amounts

Income	Tax Rate
$0 – $45 916	15%
$45 916.01 – $91 831	20.5%
$91 831.01 – $142 353	26%
$142 353.01 – $202 800	29%
over $202 800	33%

Employment Insurance (EI) Premium Rate: 1.66% to a maximum of $857.22

Canada Pension Plan (CPP) Contribution Rate: 4.95% to a maximum of $2593.80