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| Section | Objectives |
|---|---|
| Topic 1: Employment Income – Regular Earnings | - Regular payroll calculations
|
| Topic 2: Non-Regular Payments | - Special payroll payments
|
| Topic 3: Termination of Employment | - Termination processing
|
| Topic 4: Record of Employment | - ROE processing
|
| Topic 5: Provincial Remittances | - Provincial payroll requirements
|
| Topic 6: Year-End Processing | - Federal and provincial year-end reporting
|
| Topic 7: Payroll Accounting | - Payroll accounting practices
|
| Topic 8: Federal Remittances | - Government remittance obligations
|
| Topic 9: Commission Payments | - Commission payroll processing
|
| Topic 10: Employment Income – Allowances, Expenses and Benefits | - Taxable and non-taxable benefits
|
| Topic 11: New Employee Information | - Employee setup and documentation
|
| Topic 12: Non-Statutory Deductions | - Voluntary deductions
|
| Topic 13: Workers’ Compensation | - Workers compensation administration
|
1. A retiring allowance includes:
A) Accumulated overtime
B) Payments in recognition of long service
C) Bonus or incentive pay
D) Vacation pay
2. Phan was employed fromMarch 1, 1992throughJanuary 10, 2007. He was not a member of the organization' s pension plan. Calculate the number of years eligible for the$1,500.00portion of a retiring allowance.
A) 1
B) 0
C) 5
D) 2
3. Feraz Dalia is due $12,523.00 in legislated wages in lieu of notice that will be added to his last weekly pay of
$1,080.00. Calculate Feraz's Employment Insurance (EI) premium, if his employer is situated in Saskatchewan and the yearly maximum contribution will not be exceeded.
4. National Hardware, an Ontario organization, will be terminating the employment of Emilie St. Germain on October 28, 2019, the last day of the pay period. Emilie started with National Hardware on September 19,
2007. Complete the paper Record of Employment (ROE) for Emilie based on the information provided in the following chart.
Note: Vacationable earnings already include the pay in lieu of notice.
All dates must be entered in the format DDMMYYYY.
Paper ROE (Form Reference)
Complete the following paper ROE blocks for Emilie:
Block 6 - Pay period type
Block 8 - Social Insurance Number
Block 10 - First day worked
Block 11 - Last day for which paid
Block 12 - Final pay period ending date
Block 15A - Total insurable hours
Block 15B - Total insurable earnings
Block 17A - Vacation pay
Block 17C - Other monies (Pay in lieu of notice)
Block 17C - Other monies (Severance)
Step 1 - Complete Block 6
Enter the pay period type for Emilie.
Step 2 - Complete Block 8
Enter Emilie's Social Insurance Number.
Step 3 - Complete Block 10
Enter Emilie's first day worked in DDMMYYYY format.
Step 4 - Complete Block 11
Enter Emilie's last day for which paid in DDMMYYYY format.
Step 5 - Complete Block 12
Enter the final pay period ending date in DDMMYYYY format.
Step 6 - Complete Block 15A
Calculate and enter total insurable hours.
Given:
Hours worked per pay period = 80.00
Bi-weekly ROE pay period chart captures 27 pay periods
Step 7 - Complete Block 15B
Calculate and enter total insurable earnings.
Given:
Pay period earnings = $1,884.62
Bi-weekly ROE pay period chart captures 27 pay periods
Step 8 - Complete Block 17A
Calculate and enter vacation pay.
Given:
Vacation pay rate = 6%
Vacationable earnings = $52,050.00
(already includes pay in lieu of notice)
Step 9 - Complete Block 17C
Enter the correct amount in 17C for "Other monies" specified as Pay in lieu of notice.
Given:
Pay in lieu of notice = 8 weeks
Use weekly earnings derived from the bi-weekly pay period earnings.
Step 10 - Complete Block 17C
Enter the correct amount in 17C for "Other monies" specified as Severance.
Given:
Severance = 10 weeks
Use the same weekly earnings used in Step 9.
5. Anthony earns $750.00 per week. He has a cash taxable benefit of $25.00 per week. Anthony is exempt from CPP contributions. Calculate the net taxable income for the week.
Solutions:
| Question # 1 Answer: B | Question # 2 Answer: B | Question # 3 Answer: Only visible for members | Question # 4 Answer: Only visible for members | Question # 5 Answer: Only visible for members |
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