Spieth Company employees had the following earnings records at the close of the November 30, Monthly payroll period. Name o the Employee Weekly hours Hourly Rate

Scott 80 16.50

Quageber 70 18.50

Flint 65 20.00

Okonkwo 85 22.50

Linea 90 25.00

Spieth Company's payroll taxes expense for each employee include: 5.25% CPP on the annual pensionable earnings. ( with the first $3,500 exempt), and 1.4 times the employees EI rate of 1.58%. As well, 15% federal and 5.05% provincial income taxes will be deducted from the employees' gross pay. Calculate the following for each worker. Determine the amount of Gross Earnings

Determine the amount of Pensionable Earnings Determine the amount of contributory Earnings Determine the amount of insurable Earnings

Determine the amount of Taxable Earnings

Determine Employee CPP deduction

Determine Employee EI deduction

Determine Federal tax deduction

Determine Provincial tax deduction Determine Total tax Deductions

Total employee deductions

Employer CPP contribution

Employer EI contribution

Employer total Benefit expense

Employer payroll liability Net Pay