Case Study- Payroll Administration

Majic Corporation sells phone cases to public and private companies. They are located at 123 Locus Rd, Toronto, ON M1H 4S3. Pay period #1 for those paid bi-weekly started December 23, 2018.

The first pay day for these employees is Friday Jan 11, 2019. They have three staff in the Customer Service Department answering questions from clients and the general public.

Payroll Start Date Payroll End Date Pay Cheque Date

Dec 23, 2019 Jan 5, 2019 Jan 11, 2019

Jan 6, 2019 Jan 19, 2019 Jan 25, 2019

Jan 20, 2019 Feb 2, 2019 Feb 8, 2019

Feb 3, 2019 Feb 16, 2019 Feb 22, 2019

Feb 17, 2019 Mar 2, 2019 Mar 8, 2019

Mar 3, 2019 Mar 16, 2019 Mar 22, 2019

Mar 17, 2019 Mar 30, 2019 Apr 5, 2019

Mar 31, 2019 Apr 13, 2019 Apr 18, 2019

Apr 14, 2019 Apr 27, 2019 May 3, 2019

Apr 28, 2019 May 11, 2019 May 17, 2019

May 12, 2019 May 25, 2019 May 31, 2019

May 26, 2019 June 8, 2019 June 14, 2019

June 9, 2019 June 22, 2019 June 28, 2019

June 23, 2019 July 6, 2019 July 12, 2019

July 7, 2019 July 20, 2019 July 26, 2019

July, 21, 2019 Aug 3, 2019 Aug 9, 2019

Aug 4, 2019 Aug 17, 2019 Aug 23, 2019

Aug 18, 2019 Aug 31, 2019 Sep 6, 2019

Sept 1, 2019 Sept 14, 2019 Sept 20, 2019

Sept 15, 2019 Sept 28, 2019 Oct 4, 2019

Sept 29, 2019 Oct 12, 2019 Oct 18, 2019

Oct 13, 2019 Oct 26, 2019 Nov 1, 2019

Oct 27, 2019 Nov 9, 2019 Nov 15, 2019

Nov 10, 2019 Nov 23, 2019 Nov 29, 2019

Nov 24, 2019 Dec 7, 2019 Dec 13, 2019

Dec 8, 2019 Dec 21, 2019 Dec 27, 2019

C) Roger started with Majic this year. His first day was January 7, 2019. He was hired on a temporary basis to cover an employee who was off on maternity leave. He earns $16.50 per hour. He is covered under the Employment Standards Act of Ontario. He works 7 hours per day and receives 4% vacation pay on each pay cheque. He does not receive any benefits. He has not taken any days off and received stat pay for the following holidays:

Family day he received 7.28 hours of stat

Good Friday he received 7.28 hours of stat

Victoria Day he received 7.28 hours of stat

He has the following deductions:

Federal and Provincial taxes - he is claiming basic tax (Claim code 1)

Roger has found a full time job and has resigned. His last day at work will be June 28, 2019

Pay Period 3

Answer Each

Gross Pay:

Gross taxable income:

CPP contributions:

EI premiums:

Federal and Provincial taxes:

Net pay:

Employer health tax:

Pay Period 4

Answer Each

Gross Pay:

Gross taxable income:

CPP contributions:

EI premiums:

Federal and Provincial taxes:

Net pay:

Employer health tax: