Background:

Maple Retail, a growing grocery store in a small Ontario community, is hiring one additional full$-$time cashier and two part$-$time stock clerks. The owner needs to manually set up a payroll process that complies with Ontario's labor and tax laws.

Apply Provincial Employment Standards: Incorporate Ontario$-$specific regulations for minimum wage, working hours, and statutory deductions.

Manual Calculation:

Calculate the gross pay for one full$-$time cashier based on a $40-$hour workweek and two part$-$time stock clerks based on $20$ hours each at the Ontario minimum wage rate.

Manually compute deductions for Canada Pension Plan $($CPP$),$ Employment Insurance $($EI$),$ and income tax based on current rates.

What is needed:

A detailed payroll calculation for each type of employee showing all calculations.

Sample manual payslips for a full$-$time and part$-$time employee.