Name: 

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?

On a recent 4.75-h shift a DJ earns $11.45/h plus $39.75 in tips. If 30% is deducted and transferred to a savings account to be saved towards a school trip how much money will she save from the shift?

A lifeguard earns $20.50/h and works 5.75 h. The position is unionized with 1.75% deducted for union dues. How much money would the lifeguard pay in union dues each working day?

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?

Kai works at a candy store on Wednesday night where she earns $313.45 per month. Kai uses this money to pay for her cell phone plan that is $42/month, a transit pass for $51/month, and a yoga class for $46/month. How much money will she have left after expenses?

Quon worked 39 h at $17.00/h. He has deductions of $99.45, $32.82, and $11.01 for income tax, CPP, and EI, respectively. What percentage of Quon’s pay was deducted?

Cai earns an annual salary of $73 000. Her total deductions for the year are $14 965.00, $5621.00, $2593.80, and $858.22 for federal tax, provincial tax, CPP, and EI, respectively each year. What were Cai’s total deductions for the year?

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?

Jacob is hired by the Ministry of Forests to plant trees for the summer. On average he plants 3300 per week and is paid $0.19 per tree. Jacob has deductions of $144.21, $31.04 and $10.41 taken from his paycheque each week for income tax, CPP, and EI respectively. What percentage of his income does he take home at the end of 9 weeks?

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	*****

How much money was deducted from Hunter’s pay cheque for the pay period?

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?

Oliver earns an annual salary of $76 000. His total deductions for the year are $15 580.00, $5852.00, $2593.80, and $858.22 for federal tax, provincial tax, CPP, and EI, respectively. What is Oliver’s net pay for the year?

Determine the difference in Provincial Income Tax between British Columbia and Alberta for a salary of $93 000 using the information below.

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 Alberta: Provincial Income Tax Amounts

Income	Tax Rate
$0 – $126 625	10%
$126 625.01 – $151 950	12%
$151 950.01 – $202 600	13%
$202 600.01 – $303 900	14%
over $303 900	15%

Rowan works at a candy store on Saturday night where he earns $286.00 per month. Rowan uses this money to pay for her cell phone plan which is $37/month, a transit pass for $57/month and a karate class for $59/month. If Rowan wants to save $200 for a new bike, and she saves 55% of her paycheque per month, how long will it take to save the money?

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