For the following employee, calculate the requested amounts, showing all calculations.

(12 marks)

Province of Employment Qubec

Employer Westmount Seniors

Drop-in

Pay Frequency Bi-weekly

Pay period ending date May 10, 2013

Employee Data:

Name Robert Descharmes

Position Events Co-ordinator

Birth Date June 29, 1953

Pay Rate $26.50 per hour

TD1 Claim Code 1

TP-1015.3-V Deduction Code A

Year-to-date Qubec Pension Plan

contributions $744.00

Year-to-date Employment Insurance

premiums

Year-to-date Qubec Parental

Insurance Plan premiums

$247.55

$ 67.31

Other Information:

For this pay period Robert worked 75.00 hours of straight time, 5.00

hours of overtime at time and one half of his regular pay rate and 4.00 hours at double his regular pay rate.

Robert pays $20.00 per pay in union dues.

a) Calculate Roberts gross earnings.

b) Calculate Roberts Qubec Pension Plan (QPP) contributions, Employment Insurance (EI) premiums, and his Qubec Parental Insurance Plan (QPIP) premiums.

c) Calculate Roberts net taxable income both federally and provincially.

d) Determine Roberts tax deductions for this pay.

e) Calculate Roberts net pay.