Majic Corporation sells phone cases to public and private companies. They are located at 123 Locus Rd, Toronto, ON M1H 4S3. They employ 200 full time employees who work in sales, customer service and office support roles.

They have had an annual remuneration of over $1,000,000 for the past several years therefore their EHT rate is 1.95%.

Pay period #1 started December 27, 2020. All are paid on a bi-weekly basis. All benefits are processed each pay on an as enjoyed basis.

The first pay day for employees is Jan 13, 2021.

They have three staff in the Customer Service Department answering questions from clients and the general public. They all work Monday to Friday and do not work statutory holidays but are paid for them.

Roger started with Majic this year. His first day was January 6, 2021. 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 5 days per week and receives 4% vacation pay on each pay cheque. He does not receive any benefits nor does he work overtime. He has taken one unpaid day off March 30^th. He receives 7 hours of statutory holiday pay for any statutory holidays and does not work those days. He too is paid bi-weekly

He has the following deductions:

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

He has found a full-time job and his last day to work will be May 13, 2021

Pay Period 7

March 21, 2021

April 3, 2021

April 7, 2021

Calculate the following for Roger:

	Answer
Gross Pay
Gross taxable income
CPP contributions
EI premiums
Federal and Provincial taxes
Net pay
Employer health tax