Deck 1: Payroll Administration

Question 1

Here is a sample Payroll Register for a weekly payroll of an Ontario company:
Use the information in this table to answer the following questions.

-Assuming this company uses direct deposit, how much money will need to be deposited to pay all of the employees what they are owed for this pay cycle?

A) $1,007.74
B) $3,790.63
C) $1,619.91
D) $4,301.48
E) $2,681.57

Answer 1

$2,681.57

Question 2

Here is a sample Payroll Register for a weekly payroll of an Ontario company:
Use the information in this table to answer the following questions.

-How much will C. Doer have deposited into her bank account for this pay cycle?

A) $108.81
B) $159.00
C) $423.91
D) $318.00
E) $300.00

Answer 2

$108.81

Question 3

Here is a sample Payroll Register for a weekly payroll of an Ontario company:
Use the information in this table to answer the following questions.

-How much does K. Landing earn per hour?

A) $15.00
B) $40.00
C) $25.00
D) $19.25
E) $12.50

Answer 3

$25.00

Question 4

Here is a sample Payroll Register for a weekly payroll of an Ontario company:
Use the information in this table to answer the following questions.

-How much will the company owe for the employer portion of Employment Insurance premiums for this pay cycle?

A) $192.94
B) $194.09
C) $385.88
D) $80.87
E) $113.22

Question 5

Here is a sample Payroll Register for a weekly payroll of an Ontario company:
Use the information in this table to answer the following questions.

-How much will the company owe for the employer portion of Canada Pension Plan deductions for this pay cycle?

A) $192.94
B) $194.09
C) $385.88
D) $80.87
E) $113.22

Question 6

Employees in Quebec contribute to the Quebec Pension Plan at a rate of _.

A) 5.25%
B) 1.88%
C) 4.95%
D) 0.559%
E) 1.54%

Question 7

Employees in Quebec contribute Employment Insurance premiums at a rate of ________.

A) 5.25%
B) 0.559%
C) 4.95%
D) 1.88%
E) 1.54%

Question 8

An employee earns $55,000 per year and is paid on a semi-monthly pay schedule. The employee enjoys the benefit of a company paid cell phone for personal use (cost is $150 per month) and receives 6% vacation pay on each payment. This pay cycle included 15 hours of approved overtime worked over the normal 40 hour work week and a reimbursement for travel expenses in the amount of $434.20. The employee contributes 5% of their regular wages to a Registered Retirement Savings Plan each pay cycle.
-Calculate the Gross Earnings.

Question 9

Name the 3 Statutory Deductions in Canada.

Question 10

What steps are recommended when a Garnishment Order is received by the employer?

Question 11

What should be acknowledged in the employee written permission for employer optional deductions?

Question 12

List 3 examples of employer optional deductions that may be authorized by the employer for the employee's benefit.

Question 13

List the order of priority of deductions for an employee.

Question 14

What is the amount of the exemption for Canada Pension Plan applied to a semi-monthly pay cycle?

A) $134.61
B) $66.03
C) $3500.00
D) $67.30
E) $145.83

Question 15

What is the amount of the exemption for Canada Pension Plan applied to a weekly pay cycle?

A) $66.03
B) $145.83
C) $3500.00
D) $67.30
E) $134.61

Question 16

What is the amount of the exemption for Employment Insurance applied to a semi-monthly pay cycle?

A) $145.83
B) $134.61
C) $66.03
D) $67.30
E) $0.00

Question 17

If the Canada Pension Plan deduction for an employee is $57.45 for the pay cycle, how much must the employer pay for the same period?

A) $28.73
B) $0.00
C) $57.45
D) $114.90
E) $80.43

Question 18

If the Employment Insurance deduction for an employee is $57.45 for the pay cycle, how much must the employer pay for the same period?

A) $28.73
B) $57.45
C) $0.00
D) $80.43
E) $114.90

Question 19

If an employee earns a salary of $58,500 per year, their weekly pay cycle salary would be:

A) $562.50
B) $4,875.00
C) $1,125.00
D) $2,437.50
E) $2,250.00

Question 20

If an employee earns a salary of $58,500 per year, their semi-monthly pay cycle salary would be:

A) $2,437.50
B) $1,125.00
C) $562.50
D) $2,250.00
E) $4,875.00

Question 21

If Mary earns $260,000 per year how much does she earn per week?

A) $10,000
B) $2,500
C) $5,000
D) $6,000
E) $260,000