Review the following situations and determine the employees net pay by figuring out what earnings & benefits are subject to Income Tax, Canada / Quebec Pension Plan, Quebec Parental Insurance Plan (if applicable) and Employment insurance. Make sure to reduce net and taxable income by any applicable voluntary/non statutory deductions as well.

Celine works in Nova Scotia and is paid on a semi-monthly basis. She has a claim code of 2 on both her TD1 and TD1NS. She has the following type of earnings, benefits & deductions. She will not max out on CPP or EI this pay and will have full deductions.

Regular $3,500

Overtime $450

Parking Employer paid Taxable benefit $50

RPP contribution Employee deduction $250

Union Dues $50

Calculate Celines pensionable, insurable and taxable amounts. Then calculate CPP & EI deductions and look up the corresponding federal and provincial tax amounts in the tax tables based on her province, pay frequency and claim codes. Once all deductions have been calculated figure out the net pay.

All rates should be based on 2022