mina fashion, an emerging fashion retailer in a bustling Alberta community, plans to expand its workforce by hiring two additional sales associates and one inventory manager. The owner seeks to establish a reliable payroll process that aligns with Alberta's labor and tax legislation.

Manual Calculation:

Gross Pay Calculation:

$$ Sales Associates: Calculate the gross pay for two part$-$time sales associates each working $15$ hours weekly. One associate has worked two additional hours of overtime.

$$ Inventory Manager: Calculate the gross pay for one full$-$time inventory manager working $37\mathrm{.}5$ hours a week. Calculate the gross pay considering a statutory holiday during the pay period for which the manager is paid but does not work.

Deduction Calculation:

$$ Using the latest rates, manually calculate CPP$,$ EI$,$ and federal income tax deductions for each employee. Include a scenario where the sales associate's earnings exceed the CPP exemption amount partway through the calculation period.

Net Pay Calculation:

$$ For each employee, calculate the net pay after deductions. Additionally, for the inventory manager, factor in a monthly health benefits deduction of $$75$ that Pine Apparel offers and partially subsidizes, leaving $$25$ to be deducted from the employee's pay.

Compliance Check:

Minimum Wage and Overtime Compliance:

$$ Verify that the gross pay calculations for both the sales associates and the inventory manager comply with Alberta's minimum wage requirements and overtime rules. Provide a brief analysis of how overtime pay was calculated for the sales associate who worked extra hours.

Statutory Deductions Compliance:

$$ Ensure the calculations for CPP$,$ EI$,$ and income tax adhere to federal guidelines. Discuss how the payroll process accounts for changing deduction requirements as employees' earnings exceed certain thresholds throughout the year.

Benefits and Deductions Compliance:

$$ For the inventory manager, ensure the health benefits deduction complies with Alberta's guidelines on employee benefit contributions and taxable benefits.

Report Writing:

$$ Calculation Report: Prepare a detailed report for each employee type, outlining the step$-$ by$-$step calculation of gross pay, deductions, and net pay. Include specific sections for regular pay, overtime pay $($if applicable$),$ statutory holiday pay, and any additional benefits or deductions.

$$ Compliance Report: Create a compliance report that includes a checklist of Alberta Employment Standards and federal tax requirements. For each checklist item, indicate compliance status and provide a brief explanation or calculation to support the compliance check.

$$ Payslip Preparation: Develop sample manual payslips for a full$-$time and a part$-$time employee. Payslips should clearly list all components of pay, deductions, and net pay. Include year$-$to$-$date totals for gross pay and deductions.