Kimberly Le
042008144
APP600-NUU
Kazi Alam
Employee #1 – Penguin Ly
Calculations
Annual Salary: $66,000
Paid Bi-Weekly: 2538.46
CPP Deduction: 2538.46 – 134.61 = 2403.85*4.95% = 118.99
EI Deduction: 2538.46*1.88% = 47.72
Federal Tax: 180
Provincial Tax: 130
Payroll Register
Employee Salary CPP EI Fed. Tax Prov. Tax Total Ded. Net Pay
Penguin Ly 2538.46 118.99 47.72 180 130 476.71 2061.75
T-Account
Salary and Wages Payable
2061.75
2061.75
Employee #2 – George Ly
Calculations
Annual Salary: 32,500
Paid Bi-Weekly: 1250
CPP Deduction: 1250 – 134.61 = 1115.39*4.95% = 55.21
EI Deduction: 1250*1.88%= 23.50
Federal Tax: 120
Provincial Tax: 80
Payroll Register
Employee Salary CPP EI Fed. Tax Prov. Tax Total Ded. Net Pay
George Ly 1250 55.21 23.50 120 80 278.71 971.20
T-Account
Salary and Wages Payable
971.20
971.20
Employee #3 – Sandie Quach
Calculations
Annual Salary: 43,200
Paid Monthly: 3600
CPP Deduction: 3600-291.66=3308.34*4.95%=163.76
EI Deduction: 67.68
Federal Tax: 135
Provincial Tax: 98
Payroll Register
Employee Salary CPP EI Fed. Tax Prov. Tax Total Ded. Net Pay
Sandie Quach 3600 163.76 67.68 135 98 464.44 3155.56
T-Account
Salary and Wages Payable
3155.56
3155.56
Employee #4 – Brian Nguyen
Calculations
Annual Salary: 52,100
Paid Semi-Monthly: 2170.83
CPP Deduction: 2170.83-145.83=2025*4.95%=100.24
EI Deduction: 2170.83*1.88%=40.81
Federal Tax: 162
Provincial Tax: 109
Payroll Register
Employee Salary CPP EI Fed. Tax Prov. Tax Total Ded. Net Pay
Brian Nguyen 2170.83 100.24 40.81 162 109 412.05 1758.78
T-Account
Salary and Wages Payable
1758.78
1758.78