The Rolling Rock Restaurant records its payroll weekly for salaried and hourly rate employees separately. Jessica Talbot and Kristen Millar are salaried employees. There annual salaries are $41,714.29 and $43,017.86, respectively. - During the past week $1303.00 was collected as tips from customers and become part of the gross pay for the applicable employees. The statutory deduction rates for 2023 are - CPP - 5.95%, EI - 1.58%, Income Tax - 22.4% - Vacation pay is accrued at a rate of 4% of Gross Pay per employee.