Question 4 (10 minutes, 5 marks)

Hui works for Global Industries, a large international IT firm. Hui started her employment on Jan 1 2014. She currently earns $105,000 per year with 4 weeks annual leave for vacation (equivalent to 8%). Global has a payroll well in excess of $2.5 million. On Feb 1, 2021 Global has decided to outsource all of the employees in Huis department and gives them all 8 weeks termination notice.

Determine the amount of severance pay, if any Hui will receive.

Question 5 (20 minutes, 15 marks)

For each of the following employees calculate their net pay for the pay period ending March 31^st 2021. None of the employees have reached the yearly maximum for either CPP or EI. Vacation pay is accrued, but not paid until Dec 31 2021.

Employee	Date of birth	Wage/Salary	Hours Worked/Sales	Pay frequency	Income Tax Deducted
Kamil	Sept 21 2007	$15/hr	48	weekly	$105
Gerard	Dec 24 1980	$50,000/year	80	biweekly	$525
Gurpreet	June 4 2002	$22/hr	42	weekly	$220
Irina *	Oct 12 1992	10%	$24,500	Monthly	$300
*Irina works on a commissioned basis and receives 10% of sales revenue. Assume that no top up pay is required by her employer to meet the minimum wage requirements of the ESA.