SCENARIO

Your organization, located in Manitoba, will be enhancing the group benefits plan offered to employees in two months by adding accidental death and dismemberment (AD&D) coverage and vision care coverage. The organization will pay 50% of the cost of the AD&D premiums and 50% of the cost of the vision care premiums, with the employees paying the other 50% of each premium. The Manager of Human Resources, Sophie Martin, has requested that you, as the Payroll Supervisor, explaining to the employees how these new benefits will impact their net pay