Before Increase: Pay Date is February 22, 2022

Robert Rowe	Bi-weekly	Francis Boulder	Bi-weekly
Annual salary	$65,000.00	Annual Salary		$45,000.00
parking allowance	$50.00	Cell phone allowance		$20.00
Life non-cash TB	$45.00	Gym non-cash Taxable Benefit		$75.00
Union dues	$25.00	Additional Tax Request		$40.00
RRSP deduction	$100.00	Union dues		$20.00

1. Calculate the Pensionable earnings and CPP deduction for the following employee: 10 marks

• Paula works for Atlantic Packaging full time and earns $ 20 per hour.
• Overtime is paid for hours worked over 8 per day and hours worked on weekends.
• She will work the midnight shift and be entitled to a shift premium of 30 cents per hour.
• Vacation pay at 4% paid out on each pay
• Atlantic packaging pays an annual allowance for safety boots which will be paid this pay cycle, $100.00.

During this weekly pay cycle Naomi works the following hours:

Mon	Tues	Wed	Thurs	Fri	Sat	Sun	Total
8	10	6	8	8	6		46