PRACTICE EXERCISE 2 (a)The employees of The Fashion Factory completed the number of pieces indicated during the workweek ending June 30: P. Cardin 1,050 J. Woolly 1,040 T. Bloomer 1,065 R. Napp 1,035

(b)Calculate the gross pay for each employee using the following plan: First 500 pieces $0.50 each Next 300 pieces $0.60 each Next 200 pieces $0.70 each Over 1,000 pieces $0.90 each

(c)Complete the payroll using the payroll deduction tables illustrated in Figures 10.2, 10.3, 10.4, and 10.5. Assume all employees are Claim Code 1 for federal and provincial income tax purposes. (The Fashion Factory does not have a group health plan.) Total and balance the payroll record.

(d)Record the compound General Journal entry for this payroll on June 30.

(e)Record the General Journal entry on June 30 for the employers contributions to CPP and EI.

(f)Record the entry in the Cash Payments Journal to issue the payroll cheques on June 30. The first paycheque is #11.

(g)Record the entry in the Cash Payments Journal for the remittance to CRA on July 15. Issue cheque #29.

Figure10.2

Figure10.3

Figure 10.3

10.4

10.5

Instructions:

Complete Exercise 2 on page 189 using the deductions tables on Pages 178-182.

Complete this exercise in the Excel file Graded LP7.1 Assignment Payroll Record.xlsx. Look up the deductions based on the gross pay amounts provided. Calculate net pay, then total all columns. Prepare the general journal entries. Disregard the cash payments journal entries.

Federal tax deductions Effective January 1, 2017 Weekly (52 pay periods a year) Also look up the tax deductions in the provincial table Pay From less than CCO CC 5 CC 6 CC 7 CC 8 CC 9 CC 10 597 605 613 .80 - 589 597 605 613 621 629 637 645 653 661 669 009 677 685 693 701 709 717 725 733 CC 1 46.65 47.75 48.90 50.00 51.10 52.25 53.35 54.50 55.60 56.75 621 629 637 645 653 661 669 677 685 693 701 709 717 was 725 733 741 - 749 757 765 773 781 789 22 797 805 813 821 829 10 837 845 853 CC 4 30.60 31.75 32.85 33.95 35.10 36.20 37.35 38.45 39.55 40.70 41.80 42.95 44.05 45.20 46.30 10.30 47.40 48.55 49.65 50.80 si 51.90 53.05 3.0 54.15 55.25 . 56.40 741 80.20 81.30 82.45 83.55 84.70 85.80 86.95 88.05 89.15 90.30 91.40 2. 92.55 93.65 94.75 os 95.90 97.00 GOS 98.15 99.25 100.40 101.50 102.60 103.75 104.85 106.00 107.10 107.10 108.20 100.20 109.35 110.45 111.60 112.70 113.85 114.95 1 os 1 16.05 117.20 118.30 119.45 120.55 122.00 123.60 125.15 126.70 128.25 129.80 131.40 132.95 134.50 136.05 137.65 120 139.20 Sing 110.75 142.30 143.90 145.50 147.05 148.65 24.20 25.30 26.45 27.55 28.70 29.80 30.90 32.05 33.15 34.30 35.40 36.50 0. 37.65 38.75 39.90 41.00 12 42.15 25 43.25 44.35 25 45.50 NEN 46.60 47.75 48.85 50.00 51.10 . 52.20 . 53.35 . 54.45 14.09 55.60 56.70 749 757 765 773 781 789 797 805 813 821 829 - 837 845 853 861 869 877 885 893 901 909 917 925 933 941 949 957 965 973 981 CC 2 43.45 44.55 45.65 46.80 47.20 49.05 50.15 51.30 52.40 53.50 54.65 55.75 . 90.9 56.90 58.00 59.10 60.25 61.35 62.50 63.60 64.75 65.85 66.95 68.10 0. 69.20 70.35 1922 71.45 [ 72.60 73.70 74.80 75.95 75 OS -- 77.05 20 78.20 79.30 80.40 81.55 82.65 83.80 85.25 86.80 88.35 89.95 91.50 93.05 9-1.60 96.15 97.75 99.30 100.85 os 102.40 104.00 105.55 107.15 108.70 110.30 111.30 57.85 58.95 60.10 61.20 62.35 6345 63.45 455 64.55 65.70 66.80 os 67.95 69.05 70.20 71.30 72.40 73.55 74.65 17.00 75.80 9.0V 76.90 78.05 79.15 80.25 On 81.40 82.50 83.65 84.75 85.85 87.00 88.45 90.00 91.55 93.15 94.70 96.25 97.80 99.40 100.95 102.50 104.05 IN . 107.20 108.75 110.35 111.90 113.50 115.10 CC 3 37.00 38.15 39.25 40.40 41.50 42.60 43.75 44.85 46.00 47.10 48.25 49.35 195 50,45 51.60 52.70 5270 53.95 53.85 SOS 54.95 561 56.10 57.20 5720 58.30 59.45 ASS 60.55 61.70 62.80 watery 63.90 24 65.05 66.15 67.30 68.40 69.55 70.65 -,- 71.75 72.90 74.00 75.15 76.25 - - 77.35 78.85 80.40 81.95 83.50 85.10 86.65 88.20 89.75 91.30 92.90 94.45 96.00 es 97.55 99.15 100.70 102.30 103.90 105.45 17.80 18.90 20.00 21.15 22.25 23.40 24.50 25.65 -2.0 26.75 2785 29.00 30.10 31.25 32.35 22 33.15 34.60 35.70 COS 36.85 37.95 20 39.10 10.20 41.30 42.45 14.1 43.55 44.70 " 45.80 46.95 48.05 405 49.15 50.30 son SA 51.40 52.55 53.65 54.75 55.90 57.00 58.15 59.60 61.15 62.70 64.30 65.85 67.40 68.95 70.50 72.10 73.65 75.20 76.75 78.35 79.90 81.50 83.05 84.65 86.25 11.35 12.50 13.60 14.75 15.85 16.95 18.10 19.20 20,35 21.45 22.60 23.70 24.80 25.95 19.95 325 27.05 28.20 29.30 30.45 nas 31.55 32.65 33.80 34.90 36,05 37.15 2.02 38.25 10:22 39.40 3919 40.50 41.65 42.75 320 43.90 45.00 46,10 47.25 48.35 49.50 50.60 51.70 53.20 54.75 56.30 57.85 59.45 61.00 62.55 64.10 65.65 67.25 68.80 68 2 70.35 71.90 73.50 5 as 75.05 7665 76.65 78.25 79,80 57.50 2014 58.65 30.0 59.75 60.85 62.00 Wa 63.10 64.25 6525 65.35 66.50 KA 67.60 68.70 69.85 70.95 72.40 74.00 75.55 77.10 78.65 80.25 4.95 6.10 7.20 8.30 9.45 10.55 11.70 12.80 co 13.90 15.05 16.15 17.30 . 18.40 10.40 19.55 20.65 21 21.75 22.00 22.90 24.00 25.15 26 2 27.40 28.50 29.60 30.75 31.85 31:02 33.00 34.10 35.20 36.35 303 37.45 38.60 20 39.70 10.85 41.95 43.05 44.20 15.30 16.75 48.35 19.90 51.45 53.00 54.60 56.15 57.70 59.25 60.80 62.40 AQs 63.95 65.50 67.10 68.65 1.90 3.05 4.15 5.25 6.40 7.50 8.65 9.75 10.85 12.00 13.10 14.25 12 15.35 16.50 17.60 18.70 19.85 20.95 22.10 23.20 24.35 25.45 2012 26.55 27.70 27.70 28.80 200s 29.95 310 31.05 32.15 33.30 34.40 35.55 36.65 BE 37.80 38.90 40.35 41.90 43.50 45.05 46.60 48.15 49.70 51.30 52.85 54.40 55.95 5255 57.55 som 59.10 60.65 62.25 63.85 65.40 67.00 - 1.10 2.20 3.35 4.45 5.60 2.00 6.70 7.80 OS 8.95 TS 10.05 110 11.20 12:30 13.45 14.55 15.65 16.80 0.00 17.90 19.05 20.15 21.30 22.40 23.50 24.65 25 25.75 26.90 20 28.00 29.10 30.25 31.35 32.50 33.95 35.50 37.05 38.65 40.20 41.75 43.30 44.85 46.45 48.00 49.55 51 51.10 52.70 54.25 ses 55.85 57.40 59.00 861 869 877 885 893 901 909 917 925 933 941 949 957 965 973 981 57.80 soos 58.95 60.05 61.20 . 62.30 63.45 64.55 66.00 67.55 69.15 70.70 72.25 73.80 75.35 76.95 78.50 80.05 81.60 83.20 84.75 86.30 87.90 89.50 91.05 92.65 - - 81.80 83.35 84.90 86.45 pos 88.05 89.60 91.15 - 92.75 94.30 95.90 97.45 99.05 989 989 997 1005 1013 997 1005 1013 1021 70.25 71.80 73.40 1021 1029 60.60 Ontario provincial tax deductions Effective January 1, 2017 Weekly (52 pay periods a year) Also look up the tax deductions in the federal table CC3 CC 4 CC 5 CC 7 CC 10 1.70 1.70 1.95 CC8 1.70 1.95 2.20 2 2.40 5.85 6.45 7.05 7.70 830 8.90 1.95 2.20 2.40 265 2.20 2.40 CCO 21.35 21.80 2220 22.20 22.65 23.05 23.50 23.95 24.35 w 24.80 25.20 25.65 26.05 26.50 26.95 27.35 27.80 CC 6 1.70 1.95 2.20 2.40 2.65 2.90 3.15 3.40 3.60 3.85 4.10 4.35 2.65 2.90 1.70 2.20 2.80 3.45 4.OS 4.65 5.30 5.90 6.50 7415 7.75 8.35 9.00 9.60 10.20 1.70 1.95 2.20 2.40 2.65 2.90 3.15 3.40 3.60 3.85 3.15 3.40 3.60 2.90 3.15 3.40 3.60 3.85 4.10 4.35 4.60 3.85 4.10 2.90 3.15 3.40 3.60 3.85 4.10 4.35 4.75 5.35 595 6.60 7.20 7.80 8.20 4.10 4.80 5.05 5.30 10.85 11.45 28.20 4.35 4.60 4.80 5.05 5.30 5.55 5.75 5.75 5.75 5.75 5.75 8.55 8.95 Pay From less than 411. 415 415 419 419 - 423 423 427 427 431 431 135 435 - 439 439 - 443 443 447 447 151 451 155 455 459 459 163 463 467 467 471 471 475 475 479 479 - 183 483 187 187 191 491 195 495 499 499 503 so 503 507 507 511 511 515 515 519 519 523 523 527 527 531 531 535 535 539 539 543 543 547 547 551 551 555 555 559 559 563 563 567 567 571 571 575 575 579 579 583 583 587 587 591 591 595 595 599 599 - 603 602 603 607 607 611 611 - 615 615. 10 619 619. 623 623 627 627 631 28.65 28.80 29.00 29.20 29.40 29.55 2075 29.75 29.95 2 30.15 30.35 30.50 30.70 30.90 31.10 31.25 31.45 31.65 31.85 32.05 32.20 CC 1 11.50 11.90 12.35 12.75 . 13.20 13.60 14.05 14.50 14.90 15.35 15.75 16.20 16.60 17.05 17.50 17.90 18.35 18.75 18.95 19.15 19.30 19.50 19.70 19.30 20.05 20.25 20.45 20.65 20.85 21.00 21.20 21.40 21.60 21.75 21.95 22.15 22:35 22.55 22.70 22.90 23.10 23.30 23.45 23.65 23.85 24.05 24.20 24.40 16 24.80 on 25.00 25.15 25,35 25.55 25.75 CC 2 10.10 10.70 11.25 11.70 12415 12.55 13.00 13.40 13.85 14.25 14.70 15.15 15.55 16.00 16.40 16.85 17.25 17.70 17.90 18.OS 18.25 18.45 18.65 18.80 19.00 19.20 19.40 19.60 19.75 19.95 20.15 20.35 20.50 20.70 20.90 21.10 21.25 21.45 21.65 21.85 22.05 22.20 22.40 22.60 22.80 22.95 23.15 23.35 25 23.55 23.75 23.90 24.10 24.30 24.50 24.65 5.55 5.75 5.75 575 5.75 5.75 5.75 575 5.75 5.75 5.75 5.75 5.75 5.75 9.55 10.15 10.75 11.10 12.00 12.60 13.25 13.85 14.30 14.70 15.15 15.55 15.75 15.95 16.15 16.30 16.50 16.70 16.00 17.05 17.25 17.45 17.65 17.85 18.00 18.20 18.40 18.60 18.75 18.95 19.15 19.35 19.50 19.70 19.90 20.10 20.30 20.45 20.65 20.85 21.05 21,20 21 21.40 2160 21.80 one 22.00 22.15 22.35 22.55 4.35 4.60 4.80 . 5.05 5.30 5.55 5.75 5.75 5.75 5.75 5.75 5.75 $75 5.75 5.75 5.75 5.75 5.75 5.75 5.75 5.75 5.75 5.75 5.75 5.75 6.10 6.45 6.85 7.20 7.60 7.95 12.05 12.45 12.80 13.20 13.55 13.95 14.30 14.70 14.95 15.15 15.30 15.50 15.70 15.90 16.05 16.25 16.45 16.65 16.85 17.00 17.20 17.40 17.60 17.75 17.95 18.15 18.35 19.55 18.70 18.90 19.10 10 19.30 1945 19.65 19.85 20.05 20.25 20.10 5.75 5.75 5.75 5.75 5.75 5.75 5.75 5.75 5.75 5.75 5.75 CC 9 1.70 1.95 2.20 2.40 265 2.90 3.15 3.40 3.60 3.85 . 4.10 4.35 1.60 4.80 5.05 5.30 5.55 5.75 5.75 5.75 5.75 5.75 5.75 5.75 5.75 5.75 5.75 5.75 5.75 5.75 5.75 5.75 5.75 5.75 5.75 5.75 5.75 5.75 5.75 5.75 5.75 5.75 5.75 5.75 5.75 5.75 5.75 5.75 5.75 5.75 5.75 5.75 5.75 5.75 5.75 4.80 5.05 5.30 5.55 5.75 5.75 5.75 5.75 5.75 5.75 5.80 6.20 6.55 6.95 . 7.30 7.70 WE 8.10 8.45 8.85 9.20 9.60 9.95 10:35 10.70 11.10 11.45 11.85 12.25 12.60 13.00 13.35 13.75 14.10 14.50 14.85 15.05 is 15.20 15 15.40 15. 15.60 15.80 15.95 16.15 9.30 9.70 10.05 10.45 10.80 11.20 11.60 11.95 12:35 12.70 13.10 13.45 13.85 14.20 14.60 14.90 15.10 15.25 15.15 15.65 15.85 16.00 16.20 16:20 16.60) 16.80 16.95 17.15 17:35 17.55 17.70 17.90 18.10 1830 8.35 32.40 32.60 32.80 32.95 33.15 33.35 33.55 33.70 33.90 34.10 34.30 34.50 34.65 34.85 os 35s 35.05 35.25 35.40 35.60 5.75 5.75 5.75 5.75 5.75 5.75 5.75 5.75 5.75 5.75 5.75 5.75 5.75 5.75 5.75 5.75 6.00 6.35 6.75 7.10 7.50 7.85 8.25 8.60 5.75 5.75 5.75 5.75 5.75 5.75 5.75 5.75 5.75 5.75 5.75 5.75 5.75 5.75 5.75 5.75 5.75 5.75 5.75 8.75 9.10 9.50 9.85 10.25 10.60 11.00 11.35 11.75 12.10 12.50 12.90 13.25 5.75 5.75 5.75 5.75 9.00 Ontario provincial tax deductions Effective January 1, 2017 Weekly (52 pay periods a year) Also look up the tax deductions in the federal table CCO CC 1 CC 2 CC3 CC 4 CC 7 CC8 CC 9 CC6 16.45 - 16.80 17.20 5.75 6.05 6.80 7.55 17.55 17.95 18.35 18.70 19.10 19.85 20.70 35.90 36.25 36.65 37.05 37.40 37.80 38.15 38.55 39.30 40.15 41.05 . 41.90 42.75 . 43.60 44.05 44.45 44.80 45.20 isss 45.55 45.95 46.35 46.70 47.10 47.75 48.50 " 49.20 49.90 50.60 835 9.10 9.85 10.60 11.75 13.00 14.20 15.45 . 16.70 17.75 10:22 18.25 18.60 19 19.0) 19.35 19.75 20.10 20.50 - Pay From less than 631 639 639 647 647 655 655 663 663 671 671 679 679 687 687 695 695 703 703 711 - 711 719 719 727 727 735 735 743 743 145 751 751 750 759 759 250 767 767 775 775 783 783 791 791 799 799 807 807 815 815 823 823 831 2 831 839 839 847 847 855 855 863 009 863 871 871 879 879 be 887 / 887 895 895 903 903 911 911 919 919 927 927 935 935 943 943 951 951 959 959 967 967 975 975 983 983 991 991 999 999 1007 1007 1015 S 1015 1023 1023 1031 102 1031 1039 1039 1047 1047 1055 1055 1063 1063 1071 20.85 26.00 26.40 26.75 27.15 27.55 27.90 28.30 28.65 29.45 30.30 31.15 DAN 32.0) 32.85 33.75 34.20 34.55 340 34.95 35.30 25 20 35.70 36.05 36.45 36.85 37,20 37.90) 38.60 w 39.30 0.00 40.00 10.70 10.70 41.40 "*1. 42.10 42.85 25 43.55 44.25 44.95 45.65 2625 46.35 47.05 19.75 51.35 52.05 52.75 53.45 54.20 54.90 55.60 56.30 57.00 57.75 58.45 505 59.15 59.85 RSS 60.55 61 30 62.00 62.70 24.95 25.35 25.70 26.10 26.45 26.85 27.20 27.60 28.35 29.25 222 30.10 30.95 w. 31.80 31.00 34.0 32.65 33.10 23:10 33.50 22 33.90 34.25 34.65 25 35.00 35.40 35.75 36.15 36.85 37.55 - 4 38.25 38.95 39.65 40.35 41.05 41.75 42.45 43.20 4200 43.90 44.60 45.30 46.00 48.70 50.30 51.00 51.70 52.40 53.10 53.80 54.55 55.25 55.95 56.65 57.40 58.10 se 58.80 59.50 60.20 60.95 61.65 22.85 23.20 23.60 23.95 24.35 24.70 25.10 25.45 26.25 . 27.10 27.95 28.01 29.70 30.55 31.00 SI 31.35 315 31.75 32.15 22 32.50 32.90 33.25 33.65 34.00 34.70 35.40 1.110 36.10 36.80 0.0 37.50 38.25 30.23 38.95 306 39.65 40.35 0 25 41.05 41.75 42.45 43.13 43.85 46.55 48.15 48.85 MA 49.60 50.30 51.00 51.70 52.40 53.10 53.80 54.55 SS 55.25 55.95 56.65 57.40 58.10 58.80 59.55 20.70 21.10 21.45 21.85 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21.02 24.75 25.45 26.15 26.85 27.55 28.25 29.00 31.65 33.25 34.00 34.70 35.40 36.10 36.80 37.50 38.20 38.95 39.65 40.35 41.05 41.80 42.50 43.20 43.90 44.65 21.25 21.95 . 22.65 12.02 23.35 24.05 . 24.75 9:49 25:45 26.15 26.85 27.60 De 28.30 20 29.0 29.70 30.40 31.10 33.80 35.40 36.10 36.80 37.50 38.20 38.95 39.65 10.35 41.05 41.75 42.50 413.20 43.90 14.60 45.35 46.05 59.65 61.25 61.95 62.65 63.35 64.05 64.75 65.45 66.20 66,90 67.60 68.30 69.05 69.75 70.45 71.15 71.90 72.60 50.30 51.00 116.75 Canada Pension Plan Contributions Weekly (52 pay periods a year) Pay - Pary Pay From TO CPP From To 390.84 591.03 25.92 605,39 60558 591.04 591.23 25.93 605.59 605.78 591.24 591.44 25.94 605.79 605.98 591.15 591.64 25.95 605.99 606.18 391.65 591.84 25.96 606.19 606.39 591.85 592.04 25.97 606.40 606,59 592,05 592.24 25.98 606,60 616.79 592.25 592.45 25.99 606.80 606.99 592.16 592.65 26,00 607.00 607.19 592.66 592.85 26.01 607 20 60710 592.86 593.05 26.02 60741 607.60 593.06 593.25 26.03 607.61 607.00 593.26 593.46 26.04 607.81 608.00 593.47 595.66 26.05 608.01 608.20 393.67 593.86 26.06 608.21 608,41 593.87 594106 26.07 608.42 608.61 594.07 59426 26.08 608.62 608.81 591.27 594.47 26.09 608.82 609.01 591.18 59467 26.10 609 02 609.21 391,68 59487 26.11 60922 609.42 594.88 595.07 609.43 609.62 395.08 595.27 26.13 609.63 609.82 595.28 595.48 26.14 609.83 610.02 595.9 595.68 26.15 61003 610.22 595.69 595.88 26.16 610.23 610.13 595.89 596.08 26.17 610.44 610.63 596.09 596.28 26.18 61061 610.83 596.29 596.49 26.19 610.81 611.03 596,50 596.69 26,20 611.04 611.23 596.70 596.89 26.21 611.24 6114 596.90 597.09 26.2 611.45 611.64 397.10 597.29 26.23 611.65 611.84 597.30 597.50 26.24 611.85 612.01 597.51 597.70 26.25 612.05 612.24 597.71 597.90 26.26 612.25 612.15 597,91 598.10 26.27 612:46 612.65 598.11 598.31 26,28 612.66 612.85 598.32 598.51 26.29 612.86 613.05 398.52 - 598.71 26,30 613.06 613.25 598.72 598.91 26.31 613,26 613.16 598.92 - 599.11 26,32 613.47 613.66 599.12 599.32 26.33 613.67 613.86 599.33 599.52 26,34 613.87 61-10 399.53 599.72 26,35 61407 614.26 599.73 599.92 26,36 614.27 61447 599.93 600.12 26,37 614.48 614.67 600.13 600.33 26.38 611.68 614.87 600.34 600.53 26,39 614.88 615.07 600.54 600,73 26.40 615.08 615.27 600.74 600.93 26.41 615.28 615.18 600.94 601.13 26.42 615.49 615.68 601,14 601.34 26.43 615.69 615.88 601.35 601.54 26.44 615.89 616.08 601.55 601.74 26.45 616.09 616.28 601.75 601.94 26.16 616.29 61619 601.95 602.14 26.47 616.50 616.69 602.15 602.35 26.48 616.70 616.89 602.36 602.55 26,49 616.90 617.09 602.56 602.75 26.50 617.10 617.29 602.76 602.95 26.51 617.30 617.50 602.96 603.15 26.52 617.51 617.70 603.16 603.36 26.53 617.71 617.90 603.37 603.56 26.54 617.91 618.10 603.57 603.76 26.55 618.11 618.31 603.77 603.96 26.56 618.32 61R51 603.97 603.14 26.57 618.52 618.71 601.17 66. 26.58 618.72 618.91 604.38 604.57 26,59 618.92 619.11 604.58 604.77 26.60 619.12 619.32 604.78 6044.97 26,61 619.33 619.52 604.98 605.11 26.62 619.53 - 619.72 605.18 605 26.63 619.73 619.92 Employee's maximum CPP contribution for the year 2017 is $2,564,10 CPP 26.64 26.65 26,66 26,67 26.68 26.69 26.70 26.71 26.72 26.73 26.74 26.75 26.76 26.27 26.78 26.79 26.80 26.81 26.82 26.83 26.81 26.85 26.86 26.82 26.89 26.99 26.90 26.91 26.92 26.93 26.94 26.95 26.96 26.97 26.98 26.99 27.00 27.01 27.02 27.03 27.04 27.05 27.06 27.07 27.08 27.09 27.10 27.11 27.12 27.13 27.14 27.15 27.16 27.17 27.18 27.19 27.20 27.21 27.22 27.23 27.24 27.25 27.26 27.27 27.28 27.29 27.30 27.31 27.32 27.33 2734 27:35 From 619.93 620.13 620,34 620,5 620.74 620.94 621.14 621.35 621.35 621.75 621.95 622.15 622.36 622.56 622.76 622.96 623.16 623.37 623.57 623.72 623.97 624.12 621.38 621.58 624.78 624.98 625.18 625.39 625.59 625.79 625.99 626.19 626.10 626,60 626.80 627.00 627.20 627.41 627.61 627.81 628,01 628.21 628.42 628.62 628.82 629.02 629.22 629.43 629.63 629.83 630,03 630.23 630.44 630.64 630.84 63104 631.24 631.45 631.65 631.85 632.05 632.25 632.46 632.66 632.86 633.06 633.26 63341 633,67 633.87 63407 634.27 Pay To 620.12 620.33 620.53 620.7 620.93 621.13 621.34 621.54 621.74 621.94 622.14 622 35 622.55 622.78 622.95 623.15 623.36 623.56 623.76 623.96 624.16 624.37 624.57 62477 624.97 625.17 625.38 625.58 625.78 625.98 626.18 626.39 626.50 626.79 626.99 627.19 627.40 627.60 627 80 - 628.00 628.20 628.41 628.61 628 81 629.01 629.21 629.42 629.62 629.82 630.02 630.22 630.43 650.63 63083 631.03 63123 631.44 631.64 65184 632.04 632 24 632.45 632.65 61285 633.05 633.25 633.16 633.66 63386 6340 634.26 6:47 CPP 27.36 27.37 27:38 27.39 27.40 22.41 27.42 27.43 27.44 27.45 27.46 27.47 27.18 27.49 22 50 27.51 27.52 27.53 27.54 2735 27.56 27.57 27.58 27:59 27.60 27.61 27.62 27.63 27.61 27.65 27.66 27.67 27.68 27.69 27.70 27.71 27.72 27.73 27.74 27.75 27.76 27.77 27.78 27.79 27.80 27.81 27.82 27.83 2784 27.85 27.86 27.87 27.88 27.89 27.90 2791 27.92 27.93 27.94 27.95 27.96 27.97 27.98 27.99 28.00 28.01 28.02 28.03 28.04 28.05 28.06 28.07 From 63448 634.68 634.88 635.08 635.28 635.49 635.69 635.89 616.09 636.29 636,50 636.70 636.90 637.10 637,30 637.51 637.71 637.91 63811 638.32 638,52 638.72 638.92 639.12 639.33 639.53 699.73 639.93 640.13 6.10.31 640.54 640.74 610.94 6414 641.35 641.55 611.75 641.95 642.15 642.36 64256 642.76 642.96 645.16 643.37 643.57 643.77 643.97 644.17 614.38 64.58 61178 644.98 645.18 645.39 645.59 645.79 645.99 646.19 646,10 646,60 616.80) 647,00 647.20 6-47.41 6-17.61 617.81 64801 648.21 648.42 618.62 648.82 To 634.67 634.87 635.07 635.27 655.48 635.68 635.88 636.08 636.28 636.49 636.69 636.89 637.09 637.29 657.50 637.70 637.90 638.10 63831 638,51 638.71 638.91 639.11 639,32 639.52 639.72 639.92 610.12 660.33 610.53 640.73 6.0.93 611.13 641.34 641.54 641.74 611.94 612.14 642.35 6.12.55 642.75 6 12.95 613.15 643.36 613.56 643.76 613.96 614.16 644.97 64.57 644.77 611.97 645.17 645.18 65.58 645.78 615.98 646.18 646.39 616.59 646.79 616.99 6.7.19 647.40 647.60 647.80 648.00 618.20 618.41 648.61 648.81 619.01 CPP 28.08 28.09 28.10 28.11 28.12 28.13 28.14 28.15 28.16 28.17 24.18 28.19 28.20 2821 28.22 28.23 28:24 28.25 28.26 28.27 28.28 28.29 28.30 28.31 28.32 28.33 28.34 28.35 28.36 28.37 28.38 28.39 28.10 28.41 28.12 28.43 28.44 28.45 28.46 28.17 28.18 28.19 28.50 28.51 28.52 28.53 28.54 28.55 28.56 28.5 28.58 28.59 28.60 28.61 28.62 28.63 28.61 28.65 28.66 28.67 28.68 28.69 28.70 28.71 28.72 28.73 28.74 28.75 28.76 28.77 28.78 28.79 FI premium 9.37 premium 9.38 532.21 10.81 10.82 10.83 10,84 10,83 10.86 10.ST 10.88 10.89 9.39 9:40 941 9.42 9.43 9 9.45 9.46 9.47 9.48 9:49 9.50 9.51 9.52 9.53 9.54 9.55 9.56 9.57 9.58 9.59 9.60 Employment Insurance Premiums Insurable Earnings EI From To premium 530.37 530.98 8.65 530.99 531.59 8.66 531.60 552.20 8.67 532.82 8.68 532.83 535.43 8.69 533.44 534.05 8.70 53106 534.66 8.71 536.67 535.27 8.72 535.28 535.88 8.73 535.89 536 50 8.74 536.51 537.11 8.75 537.12 537.73 8.76 537.74 53834 8.77 538.35 538.95 8.78 538.96 539.57 8.79 539.58 540.18 8.80 540,19 50.80 8.81 540,81 541:41 8.82 541.12 512.02 883 5-62.03 542.63 88 542.64 543.25 8.85 543.26 543.865 8.86 5:43.87 54447 887 544.18 545.09 8.88 545.10 545.70 8.89 545.71 546.31 8.90 546,32 $16.93 8.91 5:46.94 547.55 8.92 547.36 548.15 8.93 548.16 548.77 8.94 5:18.78 519.38 8.95 549.39 5-19.99 8.96 550.00 550.61 8.97 550.62 551.22 8.98 551.23 551.81 8.99 551.85 552.15 9.00 552.46 553.06 9.01 553.07 553.68 9.02 553.69 554.29 9.03 554.30 55-1.90 9.01 554.91 555.52 9.05 555.53 556,13 9.06 556.14 556.74 9.07 55675 557.36 9.618 557.37 557.97 9.09 557.98 558.58 9.10 558.59 559.20 9.11 559.21 559.81 9.12 559.82 560.43 9.13 560.44 56104 9.14 561.05 561.65 9.15 561.66 562.26 9.16 562.27 562.88 9.17 562.89 563.49 9.18 563.50 56111 9.19 561.12 561.72 9.20 564.73 565.33 9.21 565.34 565.95 9.22 565.96 566.56 9.23 566.57 567.18 9.24 567.19 567.79 9.25 5670 568.10 9.26 560.41 569.01 9.27 569.02 569.63 9.28 569.6+ 570.24 9.29 570.25 570.85 9.50 570.86 571.47 9.31 571.1 572.00 9.32 572.09 572.69 9.33 572.70 573.31 9.34 573.32 573.93 9.35 573.91 576.53 9.36 Yearly maximum insurable earnings are $51,300 Yearly maximum employee premiums are $836.19 The premium rate for 2017 1.63 Insurable Earnings From 574.54 573.15 575.16 575.76 575.77 576,38 576.39 576.99 377.00 577.60 577.61 578.22 578.23 578.83 578.81 579.44 579.45 580.06 580.07 580.67 S80.68 581.28 SH1.29 581.90 581.91 582.51 582.52 583.12 583.13 583.74 583.75 58435 584.36 584.96 584.97 585.58 585.59 586.19 586.20 586.81 586.82 587.42 58743 588.03 588.01 588.65 588.66 589.26 589.27 589.87 589.88 590.49 590.50 591.10 591.11 591.71 59L.72 592.33 59234 592.94 592.95 593.56 593.57 594.17 591.18 591.78 594.79 595.39 595.40 596.01 596.02 596.62 596,63 597.23 597.24 597.85 597.86 598.46 598.47 599.07 599,08 599.69 599.70 600.31 600.32 600.92 600.93 601:53 601.54 602.14 602.15 602.76 602.77 603.37 603.3 603.98 603.99 60 604.61 605.21 605.22 605.82 605.83 606.44 606.45 607.05 607.06 607.67 607.65 608.24 608.29 608.89 608.90 6179.50 609.51 610.12 610.13 610.73 610.74 611.34 611.35 611.96 611.99 612.57 612.5 613.19 613.20 613.80 613.81 614.42 61413 615.03 615.04 615.64 615.65 616.25 61626 616.87 616.88 617.48 617:49 618.09 618.10 618.71 9.61 9.62 9.63 9.61 9.65 9.66 9.67 9.68 9.09 9.70 9.71 9.72 9.73 9.74 9.75 2.76 9.77 9.78 9.79 9.RO 9.81 9.82 9.83 ORI 9.85 9.86 9.87 Insurable Earnings From . 618.72 619.32 619.33 619.93 61994 620.55 620.56 621.17 621.18 621.77 621.78 622,39 622.40 623.00 623.01 623.61 623.62 62423 624.24 62484 624.85 625.16 625.47 626,07 62608 626.68 626.69 627.30 627.31 627.91 627.92 628.52 628.53 629.14 629.13 629,75 629.76 630,36 630.37 630.98 630.99 651.59 631.60 632.20 632.21 632.82 632.83 63343 633.44 634.05 634.06 634.66 63467 635.27 635.2 635.88 635.89 636.50 636.51 637,11 637.12 637.73 637.74 638.34 638.35 638 95 638.96 639.57 639.58 610.18 640.19 610.80 610.81 641.41 641.42 642.02 612.03 642.63 642.61 64325 643.26 63.86 643.87 644.47 61.18 615.09 665.10 65.70 615.71 616.31 646.32 64693 616.91 67.55 617.56 618.15 648.16 648.77 648.78 649.38 649.39 619.99 650.00 650.61 650.62 651.22 651.23 651.84 651.85 652.45 652.16 653.06 653.07 653.68 653.69 654.29 654.30 654.90 65-1.91 655.52 655.53 656.13 656.14 656.74 656.75 65736 657.37 657.97 65798 658.58 658.59 659.20 659.21 659.81 659.82 660.12 660.43 66104 661.05 661.65 661.66 662.26 662.27 662.88 ET premium 10.09 10.10 10.11 10.12 10.13 10.14 10.15 10.16 10.17 10.18 10.19 10.20 10:21 10.22 10.23 10.24 10.25 10.25 10.27 10.28 10.29 10.30 10.31 10.32 10.33 10:34 10.35 10.14 10.37 10.38 10.39 10.40 1041 1042 10.43 10:44 10.45 10.46 10.47 10:48 10.49 10.50 10.51 10.52 10.53 10.54 10.55 10.56 10.57 10.58 10.59 10.60 10.61 10.62 10.63 10.64 10.65 10.66 10.67 10.68 10.69 10.70 10.71 10.72 10.73 10.74 10.75 10.76 10.72 10.78 10.79 10.80 Insurable Earnings From To 662.89 665.9 663.50 664.11 661.12 661.72 666.73 665.33 665,34 665.95 665.96 666.56 666.57 667.17 667.18 667.79 66780 668410 66941 669.01 669.02 669.63 669.64 670.24 670.25 670.85 670.86 671.47 671.48 672.08 672.09 672.6) 67270 673.31 673.32 673.92 673.93 674.53 674.54 675.15 675.16 675.76 675.77 676,38 676.39 676.99 677.00 677.60 677.61 678.22 678 23 678.83 67884 679.44 679.45 680.06 680.09 680.67 680.68 681.28 681.29 681.90 681.91 682.51 682.52 683.12 683.13 683.74 683.75 684.35 68436 68496 684.97 685.58 685.59 686,19 686.20 686.80 6861 687.42 68743 688,03 688.04 688 65 68.66 689.26 689.27 689.87 689.88 690.49 690.50 691.10 691.11 691.71 691.72 692.33 692.34 692.94 69295 693.55 693.56 69.17 69-1.18 69 4.7 694.79 605,39 695.40 656.01 696.02 696,62 696.63 69723 697.24 697.85 697.86 698.46 698.47 699.07 699.08 699.69 699.70 700,30 700.31 700.92 700.93 701.53 701.51 702.14 702.15 702.76 702.77 703.37 703.38 703.98 703.99 704.60 704.61 705.21 705.22 705.82 705.83 70%.44 706.45 707.05 10.90 10.91 10.92 10.93 10.94 10.95 10,96 10.97 10.98 10.99 11.00 11.01 11.02 11.03 11.04 11.05 11.06 11.07 11.08 11.09 11.10 11.11 11.12 1.13 11.14 11.15 11.16 11.1 11.18 11.19 11.20 11.21 11.22 11.23 11:24 11.25 11.26 11.27 11.28 11.29 11.30 11.31 11.32 11.33 11:34 11.35 11:36 11.37 11.38 11.39 11.10 11.41 11.42 9 N 28 9.90 9.91 9.92 9.93 9.94 9.95 9.96 9.97 9.98 9.99 10.00 10.01 10.02 10.03 10.04 10.05 10.06 10.07 10.08 11.44 11.45 11.16 11.47 11.18 11.49 11.30 11.51 11.52