Name: 

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

A tutor works 3.5 hours a day, 5 days a week and earns $354.38 for the week. What is the hourly wage for the tutor?

A job as an education assistant is unionized with 1.75% deducted for union dues. What was the gross salary if $3.33 was deducted?

The Canada Pension Plan (CPP) rate is currently 4.95% of a person’s gross pay up to a maximum of $2593.80. If the government were to change the rate to 3.13%, what would be the difference in CPP payments for an annual salary of $40 000?

The Employment Insurance (EI) rate is 1.66% of a person’s gross pay up to a maximum of $836.19. How much will a person pay in EI payments with an annual salary of $43 000?

The Employment Insurance (EI) rate is 1.66% of a person’s gross pay up to a maximum of $858.22 per year. The employer’s contribution rate is 2.32% of a person’s gross pay up to a maximum of $1201.51 per year. How much did the employer pay in premiums if Catherine makes $34 000.00 for the year?

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?

Quon works as a hotel greeter in the summer earning $11.75/h. During the week he works the following hours earns the following in tips:

Monday: 10 h plus $22 in tips
Tuesday: 0 h plus $0 in tips
Wednesday: 9 h plus $46 in tips
Thursday: 7 h plus $44 in tips
Friday: 11 h plus $8  in tips
Saturday: 0 h plus $0 in tips
Sunday: 0 h plus $0 in tips

What is his gross pay for the week?

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?

Ali is hired by the Ministry of Forests plant trees for the summer. On average he plants 3500 trees per week. What is Ali’s gross pay at the end of the 6 weeks if he is paid $0.17 per tree?

Rhada does odd jobs for her family and the neighbours. She keeps track of the jobs she does on her block for the week and records them in the chart below:

Job	Hourly Pay
Babysitting	$10.50
Dog Walking	$5.50
Car Washing	$5.00
Gardening	$8.50
Mowing Lawns	$9.00

If Rhada babysits for 2 hours, walks dogs for 1 hours, washes cars for 1 hours, gardens for 2 hours, and mows lawns for 3 hours what is her income for the week?

If a province used the tax table below, how much provincial tax would be owed on a taxable income of $47 435

Taxable Income		Tax Rate
$0	$12 233	5.1%
$12 233.01	$37 255	7.4%
$37 255.01	$57 803	11.4%
$57 803.01	$88 433	13.6%
Over $88 433		17.4%

What is the net pay for the employee based on the T-4 below for the year?

T4 – Statement of Remuneration Paid is reproduced with permission of the Minister of Public Works and Government Services Canada, 2018

In the restaurant industry servers are often required to pay into a tip pool. A tip pool is an amount or percentage of a server's tips that the server shares with other restaurant staff.

Lei has just been hired by a local restaurant. She is paid minimum wage of $11.35/h plus tips. In addition, she pays 3.75% into the tipping pool. Assuming Lei makes the same amount each night and works 200 days a year, determine her net pay for the year.

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

Yuan started to work in Atlin  BC earning a salary of $72 000. Due to the remoteness of the community an additional 11.8% is added to his gross salary. Yuan also earns 4% of his gross salary as vacation pay as part of the contract. Using the information below determine Yuan’s net salary.

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 $858.22

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