AWM Paidonthejob

Version 01
Being Paid On the Job

Apprenticeship and Workplace
Mathematics
(Grade 10/Literacy Foundations Level 7)
© 2012 by Open School BC
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Course History
New, March 2012
Project Partners
This course was developed in partnership with the Distributed Learning Resources Branch of Alberta
Education and the following organizations:
• Black Gold Regional Schools
• Calgary Board of Education
• Edmonton Public Schools
• Peace Wapiti School Division No. 76
• Pembina Hills Regional Division No. 7
• Rocky View School Division No. 41
Project Management: Jennifer Riddel
Content Revisions: Jennifer Riddel, Esther Mereno
Edit: Leanne Baugh, Monique Brewer
Math Edit: Learning Centre of the Greater Victoria School District Continuing Education
Program:
• Nigel Cocking
• Keith Myles
• Bill Scott
School District 47, Powell River: Tania Hobson
Module Tests: Barb Lajeunesse, Michael Finnigan (SD 34)

Copyright: Ilona Ugro
Production Technicians: Sharon Barker, Beverly Carstensen, Brian Glover
Art Coordination: Christine Ramkeesoon
Media Coordination: Janet Bartz
Art: Cal Jones
Flash Programming: Sean Cunniam
Narration Recording: MOH Productions and Neil Osborne
Voice Talent: Felix LeBlanc, Kate Eldridge, Wendy Webb and MOH Productions
Advisors: JD Caudle (Yukon Territory), Randy Decker (SD 40), Bev Fairful (Yukon Territory), Sonya
Fern (SD 62), Sandra Garfinkel (SD 39), Richard Giroday (SD 58), Sharon Hann (SD 39), Tim
Huttemann (SD 20), Dan Laidlaw (SD 73), Heather Lessard (SD 53), Gloria Lowe (SD 6), Jan Malcolm
(SD 36), Christina Teskey (OSBC), Jennifer Waughtal (SD 57), Ray Wong (SD 91)
Table of Contents
Section Organization . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
Being Paid on the Job. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1

Lesson A: Salaries and Wages. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
Lesson B: Tips and Commission. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
Lesson C: Piecework and Contracts. . . . . . . . . . . . . . . . . . . . . . . . . . . . 41
Lesson D: Deductions and Net Pay . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55
Appendix. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 87
Solutions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 89
Data Pages . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 113
Glossary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 121
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Section Organization
This section on Being Paid On the Job is made up of several lessons.
Lessons
Lessons have a combination of reading and hands-on activities to give you a
chance to process the material while being an active learner. Each lesson is made
up of the following parts:
Essential Questions
The essential questions included here are based on the main concepts in
each lesson. These help you focus on what you will learn in the lesson.
Focus
This is a brief introduction to the lesson.
Get Started
This is a quick refresher of the key information and skills you will need to be
successful in the lesson.
Activities
Throughout the lesson you will see three types of activities:
• Try This activities are hands-on, exploratory activities.
• Self-Check activities provide practice with the skills and

concepts recently taught.
• Mastering Concepts activities extend and apply the skills you

learned in the lesson.
You will mark these activities using the solutions at the end of each section.
Explore
Here you will explore new concepts, make predictions, and discover patterns.
Bringing Ideas Together

This is the main teaching part of the lesson. Here, you will build on the ideas
from the Get Started and the Explore. You will expand your knowledge and
practice your new skills.
Lesson Summary
This is a brief summary of the lesson content as well as some instructions on
what to do next.
© OPEN SCHOOL BC APPRENTICESHIP AND WORKPLACE MATHEMATICS ETEXT | v

At the end of each section you will find:
Solutions
This contains all of the solutions to the Activities.
Appendix
Here you will find the Data Pages along with other extra resources that you need
to complete the section. You will be directed to these as needed.
Glossary
This is a list of key terms and their definitions.
Throughout the section, you will see the following features:
Icons
Throughout the section you will see a few icons used on the left-hand side of
the page. These icons are used to signal a change in activity or to bring your
attention to important instructions.
AWM online resource (optional)

This indicates a resource available on the Internet. If you do not have
access, you may skip these sections.
Solutions
vi | APPRENTICESHIP AND WORKPLACE MATHEMATICS ETEXT © OPEN SCHOOL BC

My Notes
The column on the outside edge of most pages is called “My Notes”. You can use
this space to:
• write questions about things you don’t understand.
• note things that you want to look at again.
• draw pictures that help you understand the math.
• identify words that you don’t understand.
• connect what you are learning to what you already know.
• make your own notes or comments.
Materials and Resources

There is no textbook required for this course.
You will be expected to have certain tools and materials at your disposal while
working on the lessons. When you begin a lesson, have a look at the list of items
you will need. You can find this list on the first page of the lesson, right under the
lesson title.
In general, you should have the following things handy while you work on your
lessons:
• a scientific calculator
• a ruler
• a geometry set
• Data Pages (found in the Appendix)
© OPEN SCHOOL BC APPRENTICESHIP AND WORKPLACE MATHEMATICS ETEXT | vii

Being Paid on the Job

When you were a young child, what did you want to be when you “grew up”?
Do you have a job now, or do you ever think about what career you’d like to have
in the future?
Photo by Shanta Giddens © 2010 Photo by Nate A. © 2010
One consideration when you’re looking for employment is the amount of money
you’ll earn. There are lots of different ways that you can earn money in various
jobs. Some people earn hourly wages, while others earn annual salaries. People in
certain service industry jobs earn tips or commissions for their work.
It is important that you understand how people in different professions earn money
so that you can make informed decisions when you’re out in the workforce. The
focus of this section is to explore the different ways people earn money. We’ll also
investigate the deductions that you’ll see listed on your paystub so you understand
why the amount you earn isn’t quite the same as the amount you “take home.”
In this section you will:

• demonstrate an understanding of income
• calculate gross pay
• calculate net pay
© OPEN SCHOOL BC APPRENTICESHIP AND WORKPLACE MATHEMATICS ETEXT | 1

Being Paid on the Job—Lesson A: Salaries and Wages
Lesson A
Salaries and Wages
To complete this lesson, you will need: In this lesson, you will complete:
• a calculator • 5 activities
• access to the Internet (Optional)
Essential Questions
• What are wages and salaries, and what are the jobs that commonly involve
these ways of earning income?
• What are the advantages and disadvantages of wages and salaries?
• How is gross pay calculated from regular and overtime rates of pay?

My Notes Focus
Photo by OPIS © 2010
Randy is a welder. After completing Grade 12, he enrolled in a

welding program at the Northern Alberta Institute of Technology in
Edmonton, Alberta. He successfully completed the coursework and a
three-year apprenticeship.
Randy now works in the Edmonton area and, from-time-to time, in

Fort McMurray. He does not work for a single employer. Instead, Randy
works for several employers at various jobsites. Randy obtains these
jobs though his union. Right now he is on the job at a large refinery.
At his current job, Randy’s wage is $35.00/h for an eight-hour shift.

Randy is paid time-and-a-half in overtime if his shift is longer than
eight hours. On Friday, Randy worked a ten-hour shift. How much
extra money did Randy make for working a longer shift?
This lesson will help you understand wages and salaries. You’ll figure
out how much money one can earn in various working situations.
4 | APPRENTICESHIP AND WORKPLACE MATHEMATICS ETEXT © OPEN SCHOOL BC

Get Started My Notes
Start this lesson by brainstorming some different job and career

opportunities. Maybe you already have a job, or maybe you have a
good idea of what you want to do when you finish school. Whatever
your situation is, you probably know a lot already about various
employment situations.
Activity 1
Try This
Use the space below to write down what you know about the “world
of work.” You may create a mind map, a table, a list or some other
graphic organizer of your choice.
Here are some things you may want to start with:
• Jobs you know about

• Jobs your friends have
• Careers that you are interested in
• Typical earnings of the positions above
• Education/training required
Turn to the solutions at the end of the section and mark

your work.

My Notes Explore
Activity 2 will have you explore occupations that reflect your skills
and interests. Before you begin your research, it’s important that you
be familiar with a few terms.
A wage is the amount of money a worker receives hourly or daily for

the work he or she does.
When you are looking for information about a type of job, the wages
are often given as an average or median. These provide a general idea
of what a person in a particular type of job might earn.
Average (mean) wage is the wage determined by adding together the

wages of every person surveyed, and then dividing the total by the
number of people surveyed.
Median wage is the wage determined by splitting the people

surveyed into two groups of equal numbers based on wage; the half
earning more money will be above the median, and the half earning
less money will be below the median.
Example 1
Six people were asked to indicate how much they earned as an hourly
wage. The results were as follows: $18.00/h, $16.00/h, $17.00/h,
$19.00/h, $65.00/h, and $21.00/h. What is the median wage? The
average wage?
Solution
To find the median wage, you need to find the wage in the “middle.”
Order the wages from lowest to highest.
$16.00/h, $17.00/h, $18.00/h, $19.00/h, $21.00/h, $65.00/h
Highlight or circle the middle number. Since there is an even number

of numbers, highlight or circle the two middle numbers.
$16.00/h, $17.00/h, $18.00/h, $19.00/h, $21.00/h, $65.00/h

The median wage is $18.50/h, since that value is halfway (in the
My Notes
middle) between $18.00/h and $19.00/h. Three people earn less than
$18.50/h. Three people earn more than $18.50/h.
To find the average wage, add up all the wages, and then divide by
the total number of wages added together.
Average wage
$16.00/h + $17.00/h + $18.00/h + $19.00/h + $21.00/h + $65.00
=
6
$156.00/h
=
6
= $26
6.00/h
The average wage is $26.00/hour.
Activity 2
Try This
Choose at least one job that you would like to research. You may have
more than one idea, or maybe you’d like to compare a few different
jobs. Complete your research and then answer the questions below.
If you have Internet access, you can complete your research online.
S tart your research at the AWM 10 Website. The links

provided will help you research careers and job
opportunities in BC and in other parts of Canada.
(http://www.openschool.bc.ca/courses/math/awm10/mod4.
html)
If you don’t have Internet access, see if you can contact someone who
already works in your chosen profession.
If you cannot perform this research, do your best to answer questions

1-2 based on what you know and then move on to questions 3-4
which do not require research.

1. What job did you research?

My Notes
2. Make some notes on the information found about the job you
chose. You may list things like:
• qualifications and/or educational requirements
• wages or salary earned
• hours worked
• general duties performed
• working conditions
• opportunities for growth
• related occupations
3. The average starting wage for a painter in Alberta is $18.50/h. The

median wage is $16.00/h. Why do you think there is a difference
between the average wage and the median wage?

4. Eight people were asked to indicate how much they earned

My Notes
working in various coffee shops. The results were as follows:
$8.00/h, $8.50/h, $11.00/h, $8.00/h, $9.00/h, $16.50, $11.25 and
$8.50/h. What is the median wage? The average wage?

your work.
In Get Started and Explore, you examined several occupations and

what you could expect in wages.
Construction workers, factory workers, fast-food workers, and grocery

clerks and cashiers are just a few of the many jobs that are paid a wage
for their labour. In Canada, there are laws governing minimum wages.
Minimum wages are set by government legislation. In British Columbia,

as of December 2011, the minimum hourly wage was $9.50/h.

As of December 1, 2011, for Adult Workers, the following minimum

My Notes
wages were in effect in Canada:
Province/Territory Minimum Hourly Wage

Alberta $9.40
British Columbia $9.50
Manitoba $10.00
New Brunswick $9.50
Newfoundland $10.00
Northwest Territories $10.00
Nova Scotia $10.00
Nunavut $11.00
Prince Edward Island $9.60
Quebec $9.65
Ontario $10.25
Saskatchewan $9.50
Yukon Territory $9.00
Every province has employment standards that determine the length

of the workday and workweek. So, if you work more than a set
number of hours, you are entitled to overtime wages.
For example, in Alberta, if you work more than 8 hours in one day, or
44 hours in a week, you are entitled to overtime pay. In BC, you get
overtime pay if you work more than 8 hours a day, or 40 hours a week.
There are other arrangements that you and your employer can agree
to if you work a job with a modified work schedule.
In the Focus, you read about a welder named Randy. Randy works on
a modified schedule.
“In my job, I work four 10-hour days every

week instead of five 8-hour days. I only get
paid overtime if I work more than 11 hours
a day or 44 hours a week. This arrangement
works great for me because I get 3 days off
every weekend! ”

Your situation may differ from the standards described above, and
My Notes
you may receive overtime wages for fewer hours worked, depending
on your salary agreement. Also, if you live in another province, the
rules might be different.
Please work through the following examples.
Example 2
Jerry works at a greenhouse near Edmonton, AB. He is paid minimum
wage. One week in 2010, he worked 50 h. His employer pays overtime
after 44 h. If the overtime rate is 1½ times his regular wage, what were
Jerry’s total earnings for the week?
Solution
The minimum wage in Alberta, in 2010, is $8.80.
Jerry’s overtime wage = 1.5 × $8.80/h

= $13.20
Jerry worked 50 h. He was paid for 44 h at the regular rate + 6 h

overtime.
total earnings = (44 × $8.80) + (6 × $13.20)

= $387.20 + $79.20
= $466.40
Jerry’s total earnings were $466.40 for that week.
Example 3
Sanjit was hired to work part-time at $10.00/h. His job is to stock
shelves in a new supermarket in Fort St. John, British Columbia. On
Tuesday, Sanjit worked 14 h. In BC, workers are paid time-and-a-half
(1.5 × regular hourly pay) for overtime after 8 h, and double-time
(2 × regular hourly pay) for overtime after 12 h. How much did Sanjit
earn on Tuesday?

Solution
My Notes
There are three types of wages Snajit can earn:
• regular
• overtime (1.5 × regular wage)
• double-time (2 × regular wage)
Let’s set up a table to organize the information in the question. Fill in

what you know.
Hours Worked Wage Earnings

Regular 8 $10/hour
Overtime (1.5 ×
regular wage)
Double-time (2 ×
regular wage)
Total 14
Now let’s solve the problem.
Regular Wages
From the information in the question,
8 h ×$10/h = $80
Sanjit earns $80 in regular wages.
Fill in this information in the table.

Regular 8 $10/hour $80
Overtime (1.5 ×
regular wage)
Double-time (2 ×
regular wage)
Total 14
Overtime
Sanjit earns overtime pay for any hours he works over 8 hours and
less than 12 hours.
12 h – 8 h = 4 h

Sanjit works 4 overtime hours.

My Notes
Find his overtime wage and then calculate his overtime earnings.
1.5 × regular wage = 1.5 × $10/h

= $15/h
4h × $15/h = $60
Sanjit earns $60 in overtime wages.

Overtime (1.5 × 4 $10/hour $60
regular wage)
Double-time (2 × 2
regular wage)
Total 14
Double-time
Sanjit earns double-time pay for any hours he works over 12 hours.
14 h – 12 h = 2 h
Sanjit works 2 double-time hours.
Find his double-time wage and then calculate his double-time

earnings.
2 × regular wage = 2 × $10/h

= $20/h
2h × $20/h = $40
Sanjit earns $40 in double-time wages.


My Notes
regular wage)
Double-time (2 × 2 $20/hour $40
regular wage)
Total 14
Now calculate Sanjit’s total earnings.
$80 + $60 + $40 = $180

regular wage)
Double-time (2 × 2 $20/hour $40
regular wage)
Total 14 $180
Sanjit earned $180 on Tuesday.
To view the animated solution for this example, go and

look at Wages Solution (http://media.openschool.bc.ca/
osbcmedia/math/mathawm10/html/ma10_wages.html).
Gross Pay
In Examples 2 and 3, you calculated gross pay. Gross pay is the total
amount of money one earns, before deductions, in a pay period.
An employer will determine an employee’s earnings (both regular and

overtime) from the employee’s time sheets.

Example 4
My Notes
During the summer, Edgar works for a landscape company. He
receives $12/h for regular hours. He is paid time-and-a-half if he
works over 8 h a day or 44 h/wk. The following was Edgar’s time sheet
for a week last September.
Employee:
Edgar Mon Tues Wed Thurs Fri Totals
Strawberry
Regular
8.00 8.00 4.00 7.00 9.25 36.25
Hours
Overtime
2.50 2.50
Hours
a. There is an error in Edgar’s time sheet. What is the error?

Correct the time sheet.
b. Use the corrected time sheet from part a to determine Edgar’s
gross pay for the week.
Solution
a. There is a mistake in the Friday hours. Edgar should be paid at
the overtime rate for time over 8 h.
Employee:
Edgar Mon Tues Wed Thurs Fri Totals
Strawberry
Regular
8.00 8.00 4.00 7.00 8.00 35.00
Hours
Overtime
2.50 1.25 3.75
Hours
b. regular rate = $12.00

regular pay = 35 h × $12.00/h
= $420.00
overtime rate = 1.5 × $12.00/h
= $18.00
overtime pay = 3.75 h × $18.00/h
= $65.50
gross pay = regular pay + overtime hours
= $420.00 + $65.50
= $485.50

My Notes If you'd like to see another example, go and look at Linda’s

Gross Pay (http://media.openschool.bc.ca/osbcmedia/math/
mathawm10/html/ma10_gross_pay.html).
Activity 3
Self-Check
1. Bryce works in a warehouse. He swipes a time card when he starts

work and when he leaves work. He also swipes his time card when
he leaves and returns for lunch.
Tuesday, January 15, 2011 Time In Time Out

AM 8:05
12:07
PM 1:17
6:02
a. How long did Bryce work on Tuesday? (Remember there are

60 min in 1 h)
b. What was Bryce’s total time in hours, rounded to two decimal

places?
c. Bryce’s regular pay is $14.25/h and double-time for overtime

if he works longer than 8 h. How much did Bryce earn on
Tuesday?

2. Lisa works as a mechanic at Carmen Motors. Her regular wage

My Notes
is $25.00/h. She earns double-time after 8 h. On Wednesday,
Lisa’s gross earnings were $275.00. How long did Lisa work on
Wednesday?
3. Harry is paid $14.00/h as a labourer. He is paid time-and-a-half

after 8 h on any given day or when he works more than 44 h in
the week. Last week, he checked his time sheet.
Employee: Mo Tu We Th Fr Sa Total
Harry Holmes
Regular Hours 8.00 8.00 7.75 7.50 8.00 8.00 43.25
Overtime
0.00
Hours
Check to see if Harry’s time sheet is correct. If there are errors,

correct them. Then calculate his gross pay for the week.

your work.

My Notes Shift Differential

Workers on wages may be paid extra for working Sundays or holidays.
Depending on the working agreement, in some instances the wage
could be paid at double-time, or the worker could receive time off in
the future as compensation—time in lieu.
In shift work, there may be bonuses paid to work the less-desirable

shifts. For instance, a worker might be paid a 20% bonus for working
the night shift. This bonus is called a shift differential.
Example 5
Morris works at a convenience store. On a regular shift, he is paid
$12.00/h. When he works the night shift, he is paid a shift differential
of 20%. What are his hourly wages on the night shift?
Solution
Method 1
Morris’s regular wages are $12/h. The night-shift bonus is 20%. So, the
hourly rate at night will be 100% + 20% = 120% of his regular wage.
120% = 1.20
120% of $12.00/h = 1.2 h × $12.00/h
= $14.40/h
Morris’s wage at night is $14.40/h.
Method 2
Find the shift differential in dollars per hour. The bonus is 20%.
20% of $12/h = 0.20 × $12/h

=$2.40/h
Morris receives an extra $2.40/h at night.
Morris’s wage at night = $12.00/h + $2.40/h

= $14.40

Salaries My Notes
To this point in the lesson, you have explored wages. Employees
such as clerical workers, managers, accountants, bankers, teachers,
firefighters, clergy, and police officers are not paid wages. Instead,
these employees earn salaries. A salary is a set amount paid to an
employee over a certain period of time. Salaries are usually annual,
but can be set on a monthly basis as well.
Did You Know?

In 2007, the average annual income for a family with two
working parents was $77 300.
http://www.statcan.gc.ca/pub/75-202-x/2007000/t160-eng.htm
An electrical engineer, for example, might sign a contract to work for

a firm for an annual salary of $84 000. Of course, she would not be
paid a lump sum; she would be paid monthly. Her monthly salary
would be $84 000 ÷ 12 months, or $7000 every month.
Employers prefer to pay their management, clerical, and professional

staff salaries, since then they know exactly what the cost of each
employee will be over the year. This is not the case with workers on
wages, because time on the job and overtime are difficult to predict.
Salaried employees often receive benefits, contribute to pension

funds, and take fixed-length holidays that are not always available
to workers on wages. And, unlike hourly workers, salaried workers
generally do not have to punch a time clock. Unlike workers on
wages, salaried employees know exactly how much they are going to
earn each month, so it is easier for them to budget.
Salaried workers are not paid overtime for performing their regular
duties. For example, school teachers, who are on a salary are not
paid overtime for planning and marking exams and assignments.
Although this work may have to be done outside of standard work
hours, it is simply considered part of the job.

Example 6
My Notes
Kathy works as a dietician in Whitehorse. She is a salaried employee.
Her salary before deductions is $7240.00/month.
a. What is Kathy’s annual salary?

b. Kathy’s employer says she will receive a 4% raise in January.
What will Kathy’s annual salary be after the raise?
Solution
a. annual salary = 12 × monthly salary
= 12 × $7240.00
= $86 880.00
b. With a 4% raise, Kathy will earn 100% + 4% = 104% of her

present salary.
104% = 1.04
1.04 × 86 880.00 = 90 355.20
So, 104% of $86 880.00 = $90 355.20.
Next January, Kathy’s annual salary will be $90 355.20.

Activity 4 My Notes
Self-Check
In this set of questions you will calculate the shift differential as a
percent and make decisions based on your knowledge of salaries
and wages.
1. Anuka’s wage when he works the day shift is $15.00/h. When

he works the evening shift, he earns $15.60/h. What is the shift
differential as a percent?
2. Mary-Ellen is a plumber. She works for an hourly wage and,

over the course of the year, she has worked for several different
employers and at several different jobsites. Last month, with
regular wages and overtime, Mary-Ellen earned $6300.00. Can you
predict Mary-Ellen’s annual income?

3. Marty is an office-staff employee at the local Band Office. If his

My Notes
monthly salary is $4500.00, what is Marty’s annual salary?

your work.
When Does the Paycheque Arrive?

Businesses often pay their salaried workers monthly. However, some
workers are paid biweekly while others are paid semimonthly.
There are 52 weeks in a year. For a worker who is paid biweekly (once
every two weeks), there would be 52 ÷ 2, or 26, pay periods in the year.
There are 12 months in a year. For a worker who is paid semimonthly

(twice per month), there would be 12 × 2, or 24, pay periods in the year.
You may have noticed that an hourly wage is an example of a unit

rate ($/h). A salary is also a unit rate ($/yr or $/mo). You can calculate
different unit rates for salaries depending on whether the salary is
paid biweekly ($/wk) or semimonthly ($/mo). The following activity
explores this concept.

Activity 5 My Notes
Mastering Concepts
Jody has been hired as an office assistant at the local school. Her
annual salary is $36 000.00. What would Jody’s salary be each pay
period, if she were paid as follows?
a. monthly
b. semimonthly
c. biweekly

your work.

My Notes Lesson Summary
In this lesson you examined

occupations that involve
payment by wages and salaries.
What are some advantages and
disadvantages of each method of
being paid?
The primary focus of the lesson

was wages. You used regular
and overtime rates to determine
gross pay from time sheets. You
identified typical errors that
might occur in time sheets,
and corrected them. You also
explored shift differentials and
how rates of pay for those shifts
Photo by Tootles © 2010
are calculated.

Being Paid on the Job—Lesson B: Tips and Commission
Lesson B
Tips and Commission
Essential Questions
• What occupations involve tips and commissions?
• How do you factor in tips or commissions to calculate gross pay?
• What are the advantages and disadvantages of earning all of part of your
income through commission or tips?

My Notes Focus
Photo by argonaut © 2010
Mike’s cousin, Chandra, works as a waitress in a small restaurant

in their community. She enjoys her work and is always polite and
friendly when taking orders and serving customers.
“I think it’s important to treat everyone who comes to eat at our

restaurant with respect!” she tells Mike. “When customers feel
welcome, they are more likely to come back or to leave a tip.”
“Do you get to keep the entire tip?” Mike asks.
“Why do you need to know?” Chandra teases.
“Well,” Mike confesses, “it’s for my math project! I’m looking into
how various employees in the service industry get paid.”
In this lesson, you will investigate commissions and tips as forms of

earnings.

Get Started My Notes
To complete this lesson, you’ll need to work with percents.

Remember, a percentage is a part of one hundred. For example, 20%
20
is 20 out of 100 or .
100
You have probably worked with percentages in many of your other

classes. Activity 1 will help you refresh your skills.
Activity 1
Self-Check
1. Complete the following table. The first line is completed for you.
Percent Fraction Decimal
18% 18 9 0.18
=
100 50
56
48
97
100
0.5
0.003
2. Find each of the following to two decimal places.

a. 4% of 53
b. 97% of 435

c. 0.2% of 19.5
My Notes
3. 16 is what percentage of 32?

your work.
Explore
Have you considered an occupation that involves earning income

through tips or commissions? Do you work in a restaurant or
clothing store? If yes, then you might already have a job that involves
one of these methods of earning income.
In Activity 1, you will brainstorm what you already know about tips
and commissions, and look for additional information.
Activity 2
Try This
Prepare lists of occupations involving commissions and tips. You can
create the list based on what you already know, or you can search for
information on the Internet, or by asking your friends and/or family.
1. List as many occupations you can in each column.

Occupations That Earn Commissions Occupations That Earn Tips My Notes
2. Why do you think employers reward their salespeople with

commissions?
3. What are some advantages to being paid a commission? What are

some disadvantages?
4. What do you think is a fair tip to give your server in a restaurant?

Why?

your work.

My Notes Tips and Commissions

A tip or gratuity is a payment for services rendered above and
beyond one’s wages. Tips are commonly freely given by the customer.
Tips vary in amount or percentage. Servers in restaurants are often
rewarded for exemplary service through tips.
A commission is part of income usually quoted as a percent of a sale

or business transaction. Salespeople often receive part or all of their
earnings through commissions.
“In Canada, most

workers are covered
by minimum-wage
legislation. Working
in Alberta, I get the
minimum wage which
is 8 dollars and 80
cents an hour. But on
Photo by argonaut © 2010
top of that I get tips,
which can really add up!
My cousin Jordan is working in Dawson Creek BC. There, minimum

wage is 8 dollars an hour. Jordan’s working as a salesperson
on straight commission, but he’s protected by minimum wage
legislation. That means that if he has a bad month and doesn’t
make very many sales, he’s still paid at least minimum wage for all
the hours he works. Similar legislation covers full-time salespersons
in Alberta—they are guaranteed a minimum of $352 a week. ”
Example 1
Jolene works as a salesperson at a bicycle shop in Cold Lake, Alberta.
Normally, she makes a good living being paid only by a commission
on her sales. However, last January, sales were slow. Here are her
commissions on sales for the four-week period. The data is displayed
in a table and in a graph.

Jolene Dumas Commissions on sales My Notes

Week 1 $415.00
Week 2 $310.20
Week 3 $274.80
Week 4 $385.50
Commission Jolene Made

on Sales in January
$500.00
$400.00
$300.00
$200.00
$100.00
$0.00
Week 1 Week 2 Week 3 Week 4
What will Jolene’s gross pay be for the month of January? Jolene does
not record her hours.
Solution
In Week 2 and Week 3, Jolene made less than the minimum $352.00 / wk
to which she is entitled according to the minimum wage in effect in
2010. So, her employer will pay her $352.00 for each of those weeks.
gross pay = $415.00 + $352.00 + $352.00 + $385.00

= $1504.50
Jolene’s gross pay for January is $1504.50.

My Notes Activity 3
Self-Check
The questions below refer to Example 1.
1. What is the purpose of the law that guarantees Jolene at least

$352.00/wk?
2. Suppose Jolene were required by her boss to record her hours.

Suppose she worked 40 h each week. What is the minimum her
weekly earnings would be?
3. How did the province come up with the $352.00/wk for

salespeople who do not record their hours?

your work.
In Get Started and Explore you examined occupations involving

commissions and tips. Commissions and tips generally involve
percents. Many salespeople receive a monthly salary and a percent
commission on gross sales: total sales not including taxes.
Work through the following examples.

Example 2
My Notes
Jaime is a salesperson at Boats and
Motors. She receives a base salary of
$1500.00/mo and a 2% commission
on gross sales. Last month, her gross
sales were $205 000.00. What was
Jaime’s gross pay?
Solution
base monthly salary = $1500.00
gross sales = $205 000.00
commission rate = 2% Photo by Felix Mizioznikov © 2010
commission = 2% of $205 000.00
= 0.02 × $205 000.00
= $4100.00
gross pay = base pay + commission

= $1500.00 + $4100.00
= $5600.00
Jaime’s gross pay was $5600.00.
Example 3
Arnold Bossio is working on a business plan and trying to figure
out how much commission to pay his salespeople. He predicts each
salesperson will have annual sales of $750 000. He plans to pay each
a base salary of $2000 per month. Arnold thinks that $60 000 is a
reasonable annual salary for a salesperson. Based on this, what rate
of commission (rounded to one decimal place) should Arnold plan to
pay his salespeople?
Solution
base salary/year + yearly commission = $60 000/year
Find the base salary per year from the information in the question:
$2000/month × 12 months/year = $24 000/year

So,
My Notes
$24 000/year + yearly commission = $60 000/year
yearly commission = $60 000/year ¬– $24 000/year
yearly commission = $36 000
Now we need to figure out the commission rate. We know Arnold

expects his salespeople to bring in about $750 000 in sales per year.
Commission is a percentage of total sales.
x 36 000
=
100 75 0000
x 36 000
(100 ) = (100 )
100 75 0000
x = 4.8
Arnold should plan to pay his sales people a commission rate of 4.8%.
Why Have Commissions?

Commissions can serve as a motivator. Management generally
believes that paying sales staff a commission on sales will encourage
employees to work hard to achieve sales targets. However,
commissions can also have a negative effect on staff and customer
relations. Competition among staff for customers must be managed
carefully to prevent hard feelings.

Activity 4 My Notes
Self-Check
These questions may or may not involve a base salary. However, there
is a single commission rate in each case.
1. Jenn is on the sales staff at a bridal

shop. She receives a base wage of
$8.80/h and 6% commission on all
sales. Yesterday she worked 7.75
Photo by Natalia Bratslavsky © 2010
hours and her sales were $2750.00.
What was Jenn’s gross pay for
yesterday?
2. Paula is a real-estate broker.

She has just sold a $150 000.00
condominium to a young couple.
The commission was 7%.
a. What was the total commission, in dollars, on the sale?

b. The commission is divided between the listing agent (the

My Notes
broker who put the condo up for sale) and the agent who sells
the property. The agent who sells the property receives 60% of
the commission. What is Paula’s share of the commission?
c. If 25% of what Paula receives goes to office expenses, how

much will Paula have left?
3. Gregory is a hairstylist. He is paid a wage of $12.00/h and receives

as 20% commission on hair supplies. On Saturday, Gregory
worked 7.50 h and sold $270.00 of hair supplies. Before tips, what
were Gregory’s earnings?

your work.

Tips My Notes
To this point in this lesson, you have explored commissions.
Employees in the service industry, such as servers, bellhops,
housekeepers, taxi drivers, hairstylists, and barbers, often receive tips
in the course of performing their duties.
In restaurants, servers are often rewarded for good service. Customers

often determine tips as an approximate percent of their bill. Standard
tips for good service are often in the 12% to 15% range.
Tips seem like a good thing, but some employers factor in tips when
they set a worker’s wage. So, often servers are paid little more than
minimum wage on the assumption that customers’ tips will make up
the difference.
Example 4
Debby is a waitress in a local restaurant. She has just served a
family of four. The bill, before taxes, comes to $125.40. Her tip was
approximately 12% of the total. Calculate her tip to the nearest dollar.
Solution
tip = 12% of $125.40
= 0.12 × $125.40
= $15.048
≈ $15.00
Activity 5
Self-Check
In the next set of questions you will problem-solve based on your
knowledge of tips.
1. Lunay is a server at a family restaurant. She is paid the minimum

wage of $8.80/h for a regular eight-hour shift. On an average
shift she serves customers whose bills total $900.00. She regularly
receives 15% in tips.
a. What would Lunay’s gross earnings be for the day?

b. With tips, what does Lunay earn per hour?

My Notes
2. A party of three is at a restaurant, and their bill totals $87.00

before taxes. The HST (12%) is $10.44. How could you use the HST
to estimate the tip for the great service their server provided?

your work.

Activity 6 My Notes
Mastering Concepts
Nadia is a sales representative. Her monthly salary is $3000.00 and
she receives a 4% commission on her gross sales. She would like to
earn $70 000.00 this year. What would Nadia’s annual gross sales have
to be?

your work.

My Notes Lesson Summary
Vijay is a salesman
at a men’s clothing
store. Each year he
looks forward to the
Christmas season.
From mid-November
on, sales pick up and
business is brisk. Vijay
does not own the
business; instead, he is
an employee. He earns Photo by Konstantin Sutyagin © 2010
a base salary and receives commissions on his sales. The percentage

he receives as commission increases with increased sales. Do you
know the standard commissions salespeople receive?
In this lesson you examined commissions and tips. Both are

applications of percents. Commissions are a percent of gross
sales, and tips are often calculated as a percent of the bill. Both
commissions and tips are used to supplement income. What are the
advantages and disadvantages of each?

Being Paid on the Job—Lesson C: Piecework and Contracts
Lesson C
Piecework and Contracts
Essential Questions
• How do some people earn income through piecework, custom work,

contracts, or self-employment?
• What are the advantages and disadvantages of earning all or part of your
income through these alternative methods?

My Notes Focus
Kara is a photographer. She wants

to be able to set her own work
hours and choose the jobs she
takes on, so she started her own
business. Clients contact Kara to
arrange photography sessions. She
takes pictures at music concerts,
weddings, sporting events, and
at any other events where a
photographer is needed.
Kara works out a contract with

each client. The contract details
exactly what the client wants and
how much they will pay Kara for
her work.
So far in this section, you’ve

Photo by Rafal Olkis © 2010
explored several ways that
employers can pay their employees. But how do people who run their
own business determine how much they should be paid?
In this lesson you will investigate alternative forms of earning an

income.
Get Started
Have you considered an occupation that involves earning income

through art? Because of their love of art and their desire to share their
talents with others, artists seldom pursue their artistic careers based
only on how much money they will earn. Nevertheless, earning an
income is an important consideration.

In Example 1 you will consider how the length of time to create a

My Notes
work of art translates into hourly income. The scenario involves
custom work. Custom work is work done for a customer based on a
specific request by the customer.
Example 1
An art collector has approached
an Inuit carver with a request
for a stone carving similar
to one the collector has seen
in a photograph. The carver
estimates it will take him 20 h
to complete the carving. If the
artist wishes to earn $25.00/h
for his work, what is the
minimum the artist should
charge the collector? Use a table
like the one shown here to
organize your data.
Photo by Jim Dubois © 2010
Completion Time (h)

Desired Hourly Wage
Carving Selling Price
Solution
Completion Time (h) 20
Desired Hourly Wage $25.00
Carving Selling Price $500.00
*Artists will factor in material and tool costs as well.
20 h × $25.00/h = $500.00

My Notes Activity 1
Self-Check
1. If you are interested in art as a career, what questions might you
ask an artist about how she sets a price for her work?

your work.
Explore
If you sew or tailor

clothes, you might
be paid by a clothing
manufacturer for each
article of clothing you
sew. Some occupations
that involve piecework
include newspaper
carriers, flyer-delivery
workers, some
Photo by Ljupco Smokovski © 2010
telemarketers, and tree
planters in Canada’s forests.

Example 2
My Notes
In the forests of Western Canada,
forestry firms and governments replant
areas that have been clear-cut or burned
over. Tree planters are paid per seedling
they plant, and their earnings can vary
between $0.08 and $0.25 per tree.
Planting is extremely hard work, and

every day worked can be compared to
running a marathon. Other hazards
include insects, bad weather, and the
occasional bear. Tree planters can plant
an average of 1500 trees per day.
a. If Ethyl plants 1500 trees each day, what would she earn at
$0.08/seedling? And at $0.25/seedling?
b. Jasper works for a forestry company and is paid $0.15/seedling.
To earn at least $250.00 a day, how many seedlings would he
have to plant?
Solution
a. Ethyl plants 1500 seedlings/d.
At $0.08 per seedling, Ethyl would earn
1500 × $0.08 = $120.00/d.
At $0.25 per seedling, Ethyl would earn

1500 × $0.25 = $375.00/d.
b. Jasper is paid $0.15 per seedling. To earn at least $250.00, Jasper

must plant $250.00 ÷ $0.25 = 1666.6666..., or 1667 trees.

My Notes Activity 2
Try This
It is time for you to do some research on the Internet or by contacting
local businesses or employees! Use your investigative skills to answer
these questions.
1. Make a list of as many occupations you can think of that are paid
by piecework. A few examples have been provided.
Occupation Product (Unit) by Rate per Product
Which Worker is Paid (Unit)
tree planters seedling planted $0.08 to $0.25
newspaper carrier paper delivered What is the rate in your

community?
2. Choose at least two occupations paid by piecework, other than

tree planting. Describe the working conditions and expected
monthly earnings for each occupation.

3. What are some advantages of being paid by piecework? What are

My Notes
some disadvantages?

your work.
In Get Started and Explore, you examined two alternative ways of

earning income, custom work and piecework. In this part of the
lesson, you will discuss these options further and explore additional
methods of earning income.
Example 3
Leslie is a newspaper
carrier for the Daily
Holler. The newspaper
is printed seven days
a week and must be
delivered by 7:00 a.m.
each morning. Leslie
is paid $0.10 per paper
delivered each day. In
August, Leslie had 225
customers. How much Photo by Shane White © 2010
did Leslie earn in August?

Solution
My Notes
There are 31 days in August. Each day, Leslie delivered 225 papers.
daily earnings = 225 × $0.10

= $22.50
August’s earnings = 31 × $22.50

= $697.50
Activity 3
Self-Check
These questions are related to piecework.
1. Use the information from

Example 2. What are Leslie’s
hourly earnings, if it takes
2.5 h/d to deliver the
newspapers?
2. Duncan delivers pizza. He is paid

$1.50/delivery and keeps all his
tips. Last night Duncan made 21 Photo by Stephen Coburn © 2010
deliveries and received $51.00 in
tips. If he worked 5 h, what were his hourly earnings?

your work.

Working for Yourself My Notes

The last category of earners you will explore are the people who
work for themselves instead of for an employer. These people are
self-employed.
Many workers and professionals, such as lawn-care specialists, tree

trimmers and arborists, roofers, painters, electricians, plumbers,
drywallers, tutors, accountants, authors, and consultants, decide to
work for themselves rather than having an employer.
The self-employed often enter into legal agreements, or contracts,

with their customers or clients. A contract will specify the tasks to be
completed and how the contractor will be paid. The contractor could
be paid by the hour, by the job, or by some other agreed-upon method.
Example 4
Bruno is a self-employed painter. He
is bidding on a contract to paint the
home of a long-term customer. Bruno
estimates the job will take 8 days. He
has a helper whom he will pay an
hourly wage of $10.00/h. If both Bruno
and his helper work 8 hours each day,
and the cost of paint and supplies will
be $560.00, what should Bruno charge
the customer to end up with $25.00/h
for himself?
Solution
The job will take 8 days at 8 hours per
day, or 64 hours. Photo by Natali_ua © 2010
wages of Bruno’s helper = 64 × $10.00

= $640.00
cost of paint and supplies = $560.00
Bruno’s projected expenses = $640.00 + $560.00

= $1200.00
Bruno’s hourly wage = $25.00/h

For 64 hours,
My Notes
earnings = 64 h × $25.00/h
= $1600.00
total contract = expenses + earnings

= $1200.00 + $1600.00
= $2800.00
Bruno will quote the customer $2800.00.
Activity 4
Self-Check
These questions involve self-employed earnings.
1. Evan is a self-employed plumber. To

install a toilet for a customer who
wants a particular model, he will
charge $90.00. If he supplies the
toilet, he will charge $472.00 for
the toilet and installation. If Evan
can purchase the model of toilet
wholesale for $255.00, how much
more will he make if he sells the
customer the toilet?
Photo by Lisa F. Young © 2010

2. What are the advantages of self-employment? What are the

My Notes
disadvantages?

your work.

My Notes Activity 5
Mastering Concepts
Holly is in the final stages of opening a pizza parlour in a small
Saskatchewan city. She intends to hire a delivery person for the hours
between 5:00 p.m. and 11:00 p.m.
She is trying to decide whether to pay minimum wage ($9.25/h in

Saskatchewan as of February, 2010) or to contract out the delivery
to a self-employed driver for $2.50/delivery. She wants to attract a
responsible person who will work for her for a long time. If Holly
asked you for advice, what would you recommend?

your work.

Lesson Summary My Notes
Last summer, Mike worked for a

landscaping firm. He cut lawns
when the weather permitted,
and he was paid minimum wage.
This summer, Mike is considering
working on his own. He plans to
place flyers advertising his lawn-
care services in mailboxes in his
community. What factors should
Mike take into account to make
the right decision to maximize
his income?
Self-employment was just one

of the alternate ways of earning
income that you explored in this
lesson. In this lesson you examined Photo by Max Bukovski © 2010
self-employment as an alternative
to working for an employer. You also explored piecework and custom
work. Do you remember the advantages and disadvantages of each of
these alternative methods of earning income?

Being Paid on the Job—Lesson D: Deductions and Net Pay
Lesson D
Deductions and Net Pay
Essential Questions
• What is net pay, and how is it calculated?
• How are Canada Pension Plan, Employment Insurance, and income tax
deductions calculated?

My Notes Focus
Mike is interviewing a young

civil engineer as part of a
project he’s working on. Read
the excerpt from the interview
below.
Mike: After you finished

your degree, how much did
you make at your first job? Photo by jordache © 2010
Amina: My starting salary was $54 000 per year.
Mike: Wow, that’s $4500 per month! I could handle that!
Amina (Laughing): That was my gross salary; but, you’re

forgetting about deductions.
Mike: Deductions?
Amina: Yes, deductions! Employment insurance, Canada Pension

Plan contributions, income tax, retirement plan payments,
professional association fees, medical insurance, charitable
donations...
Mike (interrupting): Wow, I never thought there’d be that

many deductions! Did you have anything left? (laughter)
How much do you know about the deductions that are subtracted
from your gross pay? In this lesson you will explore deductions and
net pay.
Get Started
In this lesson you will be extracting information from large tables. It

will help you to become familiar with these tables now.

Go to your Data Pages and find the table titled “Canada Pension
My Notes
Plan Contributions.” You will see that the table is organized in
columns. The income increases as you go from top to bottom in a
single column, and as you go from column to column moving left
to right.
Canada Pension Plan Contributions Cotisations au Régime de pensions du Canad

Weekly (52 pay periods a year) Hebdomadaire (52 périodes de paie par année
Pay Pay Pay Pay
Rémunération CPP Rémunération CPP Rémunération CPP Rémunération CPP
RPC RPC RPC RPC
From - De To - À From - De To - À From - De To - À From - De To - À
358.11 - 358.31 14.40 372.66 - 372.85 15.12 387.20 - 387.40 15.84 401.75 - 401.94 16.56
358.32 - 358.51 14.41 372.86 - 373.05 15.13 387.41 - 387.60 15.85 401.95 - 402.14 16.57
358.52 - 358.71 14.42 373.06 - 373.25 15.14 387.61 - 387.80 15.86 402.15 - 402.35 16.58
358.72 - 358.91 14.43 373.26 - 373.46 15.15 387.81 - 388.00 15.87 402.36 - 402.55 16.59
358.92 - 359.11 14.44 373.47 - 373.66 15.16 388.01 - 388.20 15.88 402.56 - 402.75 16.60
359.12 - 359.32 14.45 373.67 - 373.86 15.17 388.21 - 388.41 15.89 402.76 - 402.95 16.61
359.33 - 359.52 14.46 373.87 - 374.06 15.18 388.42 - 388.61 15.90 402.96 - 403.15 16.62
359.53 - 359.72 14.47 374.07 - 374.26 15.19 388.62 - 388.81 15.91 403.16 - 403.36 16.63
359.73 - 359.92 14.48 374.27 - 374.47 15.20 388.82 - 389.01 15.92 403.37 - 403.56 16.64
359.93 - 360.12 14.49 374.48 - 374.67 15.21 389.02 - 389.21 15.93 403.57 - 403.76 16.65
360.13 - 360.33 14.50 374.68 - 374.87 15.22 389.22 - 389.42 15.94 403.77 - 403.96 16.66
360.34 - 360.53 14.51 374.88 - 375.07 15.23 389.43 - 389.62 15.95 403.97 - 404.16 16.67
360.54 - 360.73 14.52 375.08 - 375.27 15.24 389.63 - 389.82 15.96 404.17 - 404.37 16.68
In Activity 1, you will be asked to interpret information from the
360.74 - 360.93 14.53 375.28 - 375.48 15.25 389.83 - 390.02 15.97 404.38 - 404.57 16.69
360.94 - 361.13 14.54 375.49 - 375.68 15.26 390.03 - 390.22 15.98 404.58 - 404.77 16.70
table. Don’t worry too much about what Canada Pension Plan (CPP)
361.14 - 361.34 14.55 375.69 - 375.88 15.27 390.23 - 390.43 15.99 404.78 - 404.97 16.71
361.35 - 361.54 14.56 375.89 - 376.08 15.28 390.44 - 390.63 16.00 404.98 - 405.17 16.72
is for now. You will learn about CPP later in the lesson. For now,
361.55 - 361.74 14.57 376.09 - 376.28 15.29 390.64 - 390.83 16.01 405.18 - 405.38 16.73
simply focus
361.75 - on reading
361.94 14.58the table
376.29 and
- obtaining
376.49 information
15.30 390.84 -from it.
391.03 16.02 405.39 - 405.58 16.74
361.95 - 362.14 14.59 376.50 - 376.69 15.31 391.04 - 391.23 16.03 405.59 - 405.78 16.75
362.15 - 362.35 14.60 376.70 - 376.89 15.32 391.24 - 391.44 16.04 405.79 - 405.98 16.76
362.36 - 362.55 14.61 376.90 - 377.09 15.33 391.45 - 391.64 16.05 405.99 - 406.18 16.77
Activity 1
362.56
362.76
-
-
362.75
362.95
14.62
14.63
377.10
377.30
-
-
377.29
377.50
15.34
15.35
391.65
391.85
-
-
391.84
392.04
16.06
16.07
406.19
406.40
-
-
406.39
406.59
16.78
16.79
362.96 - 363.15 14.64 377.51 - 377.70 15.36 392.05 - 392.24 16.08 406.60 - 406.79 16.80
Self-Check
363.16
363.37
-
-
363.36
363.56
14.65
14.66
377.71
377.91
-
-
377.90
378.10
15.37
15.38
392.25
392.46
-
-
392.45
392.65
16.09
16.10
406.80
407.00
-
-
406.99
407.19
16.81
16.82
363.57 - 363.76 14.67 378.11 - 378.31 15.39 392.66 - 392.85 16.11 407.20 - 407.40 16.83
Use 363.77
the table
- titled “Canada
363.96 14.68 Pension
378.32 - Plan Contributions”
378.51 15.40 on your
392.86 - 393.05 16.12 407.41 - 407.60 16.84
363.97 - 364.16 14.69 378.52 - 378.71 15.41 393.06 - 393.25 16.13 407.61 - 407.80 16.85
Data364.17
Pages- to 364.37
complete this activity.
14.70 378.72 - 378.91 15.42 393.26 - 393.46 16.14 407.81 - 408.00 16.86
364.38 - 364.57 14.71 378.92 - 379.11 15.43 393.47 - 393.66 16.15 408.01 - 408.20 16.87
364.58 - 364.77 14.72 379.12 - 379.32 15.44 393.67 - 393.86 16.16 408.21 - 408.41 16.88
364.78 - 364.97 14.73 379.33 - 379.52 15.45 393.87 - 394.06 16.17 408.42 - 408.61 16.89
1. The table lists the CPP contributions for different income levels.
364.98
365.18
-
-
365.17
365.38
14.74
14.75
379.53
379.73
-
-
379.72
379.92
15.46
15.47
394.07
394.27
-
-
394.26
394.47
16.18
16.19
408.62
408.82
-
-
408.81
409.01
16.90
16.91
The
365.39income
- is given
365.58 14.76for what
379.93type
- of pay periods?
380.12 15.48 394.48 - 394.67 16.20 409.02 - 409.21 16.92
365.59 - 365.78 14.77 380.13 - 380.33 15.49 394.68 - 394.87 16.21 409.22 - 409.42 16.93
365.79 - 365.98 14.78 380.34 - 380.53 15.50 394.88 - 395.07 16.22 409.43 - 409.62 16.94
365.99 - 366.18 14.79 380.54 - 380.73 15.51 395.08 - 395.27 16.23 409.63 - 409.82 16.95
366.19 - 366.39 14.80 380.74 - 380.93 15.52 395.28 - 395.48 16.24 409.83 - 410.02 16.96
366.40 - 366.59 14.81 380.94 - 381.13 15.53 395.49 - 395.68 16.25 410.03 - 410.22 16.97
366.60 - 366.79 14.82 381.14 - 381.34 15.54 395.69 - 395.88 16.26 410.23 - 410.43 16.98
366.80 - 366.99 14.83 381.35 - 381.54 15.55 395.89 - 396.08 16.27 410.44 - 410.63 16.99
367.00 - 367.19 14.84 381.55 - 381.74 15.56 396.09 - 396.28 16.28 410.64 - 410.83 17.00
367.20 - 367.40 14.85 381.75 - 381.94 15.57 396.29 - 396.49 16.29 410.84 - 411.03 17.01
367.41 - 367.60 14.86 381.95 - 382.14 15.58 396.50 - 396.69 16.30 411.04 - 411.23 17.02
2. a. What is the lowest income level listed on the table?
367.61
367.81
-
-
367.80
368.00
14.87
14.88
382.15
382.36
-
-
382.35
382.55
15.59
15.60
396.70
396.90
-
-
396.89
397.09
16.31
16.32
411.24
411.45
-
-
411.44
411.64
17.03
17.04
368.01 - 368.20 14.89 382.56 - 382.75 15.61 397.10 - 397.29 16.33 411.65 - 411.84 17.05
368.21 - 368.41 14.90 382.76 - 382.95 15.62 397.30 - 397.50 16.34 411.85 - 412.04 17.06
368.42 - 368.61 14.91 382.96 - 383.15 15.63 397.51 - 397.70 16.35 412.05 - 412.24 17.07
368.62 - 368.81 14.92 383.16 - 383.36 15.64 397.71 - 397.90 16.36 412.25 - 412.45 17.08
368.82 - 369.01 14.93 383.37 - 383.56 15.65 397.91 - 398.10 16.37 412.46 - 412.65 17.09
369.02 - 369.21 14.94 383.57 - 383.76 15.66 398.11 - 398.31 16.38 412.66 - 412.85 17.10
369.22 - 369.42 14.95 383.77 - 383.96 15.67 398.32 - 398.51 16.39 412.86 - 413.05 17.11
369.43 - 369.62 14.96 383.97 - 384.16 15.68 398.52 - 398.71 16.40 413.06 - 413.25 17.12
369.63 - 369.82 14.97 384.17 - 384.37 15.69 398.72 - 398.91 16.41 413.26 - 413.46 17.13
369.83 - 370.02 14.98 384.38 - 384.57 15.70 398.92 - 399.11 16.42 413.47 - 413.66 17.14
370.03 - 370.22 14.99 384.58 - 384.77 15.71 399.12 - 399.32 16.43 413.67 - 413.86 17.15
370.23 - 370.43 15.00 384.78 - 384.97 15.72 399.33 - 399.52 16.44 413.87 - 414.06 17.16
© OPEN SCHOOL
370.44 BC
- 370.63 15.01 384.98 APPRENTICESHIP
- 385.17 15.73 AND WORKPLACE
399.53 - 399.72 MATHEMATICS
16.45 ETEXT
414.07 - | 57
414.26 17.17
370.64 - 370.83 15.02 385.18 - 385.38 15.74 399.73 - 399.92 16.46 414.27 - 414.47 17.18
370.84 - 371.03 15.03 385.39 - 385.58 15.75 399.93 - 400.12 16.47 414.48 - 414.67 17.19
371.04 - 371.23 15.04 385.59 - 385.78 15.76 400.13 - 400.33 16.48 414.68 - 414.87 17.20
371.24 - 371.44 15.05 385.79 - 385.98 15.77 400.34 - 400.53 16.49 414.88 - 415.07 17.21
b. What is the highest income level listed on the table?

My Notes
c. Give your answers from (a) and (b) as yearly salaries.
3. For a weekly pay rate of $361.80, what would be the CPP

contribution?
4. Look carefully at the table and the information around the table
on the page. What is the maximum contribution an employee can
make annually?

your work.

Explore
In the last few lessons in this module you explored various methods of earning
income and how to calculate gross income in each case. However, when you receive
your first paycheque from your job, you will notice that you don’t receive all your
gross pay. Where did it all go?!
Various amounts, such as taxes, pension-plan contributions and union dues are
subtracted. These amounts are detailed on your paycheque under the category of
“deductions.”
income tax: taxes levied by provincial,

territorial, and federal governments to
provide a range of services to
Canadians, from roads to health,
education, and security
Canada Pension Plan

(Quebec Pension Plan): a pension plan
that offers retirement benefits to
Canadians over 65
These benefits are approximately 25%

of the income levels on which contri-
butions were based. Reduced benefits
are also possible to Canadians between
60 and 64 who meet certain income
requirements. If the contributor dies,
benefits are paid to survivors.

Employment Insurance: contributions

intended to provide replacement
income to those who lose their jobs
and to provide maternity benefits
net pay: gross pay

gross pay: the minus deductions
total earned,
before deductions, Net pay is often called
in a pay period take-home pay.

Activity 2 My Notes
Self-Check
1. What deductions are listed on the pay stub?
2. What other deductions might your employer take off of your

paycheque? You may look at your own pay stub or ask a friend or
family member.

your work.

My Notes Bringing Ideas Together
So far, you’ve seen that there are several different types of deductions
from your gross income. Your gross income minus the deductions
leaves you with your net pay. Net pay is often called take-home pay.
In this part of the lesson, you’ll learn about the following types of
deductions and how they’re calculated.
• Canada Pension Plan (CPP)
• Employment Insurance
• Income tax
• Other deductions such as:
i. Union dues
ii. Health plans
iii. Donations
Etc.
Canada Pension Plan (CPP)

If you are between 18 and 70, work in a pensionable occupation, and
do not yet receive a Canada pension or Québec pension, you must
contribute to the Canada Pension Plan (CPP).
Canada Revenue Agency, the tax-collection arm of the Canadian

government, sets out the amount you must contribute based on your
income. They have tables that you can refer to on their website.
Here's a link to the Canada Revenue Agency (http://www.

openschool.bc.ca/courses/math/awm10/mod4.html). Check it
out!
A portion of this table is listed in your Data Pages for your reference.
You worked with this table in Activity 1.

373.06 - 373.25 15.14 387.61 - 387.80 15.86 402.15 - 402.35 16.58
373.26 - 373.46 15.15 387.81 - 388.00 15.87 402.36 - 402.55 16.59
373.47 - 373.66 15.16 388.01 - 388.20 15.88 402.56 - 402.75 16.60
373.67 - 373.86 15.17 388.21 - 388.41 15.89 402.76 - 402.95 16.61
373.87 - 374.06 15.18 388.42 - Being
388.61 Paid on the Job—Lesson
15.90 402.96 - D: Deductions
403.15 and Net Pay
16.62
374.07 - 374.26 15.19 388.62 - 388.81 15.91 403.16 - 403.36 16.63
374.27 - 374.47 15.20 388.82 - 389.01 15.92 403.37 - 403.56 16.64
374.48 - 374.67 15.21 389.02 - 389.21 15.93 403.57 - 403.76 16.65
374.68 - 374.87 15.22 389.22
Canada Pension Plan Contributions - 389.42 15.94 403.77 - Cotis403.96 ég16.66
ations au RMy imNotes
e de pensions du Canad
374.88 - 375.07 15.23 389.43 - 389.62 15.95 403.97 - 404.16 16.67
Weekly (52 pay periods a year) Hebdomadaire (52 périodes de paie par année
375.08 - 375.27 15.24 389.63 - 389.82 15.96 404.17 - 404.37 16.68
375.28 - 375.48 15.25
Pa y 389.83 - 390.02
Pay 15.97 404.38
Pay - 404.57 16.69 Pay
375.49 - 375.68 15.26 390.03
RPC - 390.22 15.98
RPC 404.58 - 404.77
RPC 16.70 RPC
375.69 - 375.88
From - De 15.27To - À 390.23 From
- - De 390.43To - À 15.99 From404.78
- De - - À 404.97
To 16.71
From - De To - À
375.89 - 376.08 358.11 15.28
- 358.31 390.44
14.40 -372.66 390.63
- 372.85 16.00
15.12 404.98-
387.20 -
387.40 405.17
15.84 16.72
401.75 - 401.94 16.56
376.09 - 376.28 358.32 15.29
- 358.51 14.41
390.64 -372.86 390.83
- 373.05 15.13
16.01 387.41
405.18- 387.60
- 15.85
405.38 401.95
16.73 - 402.14 16.57
358.52 - 358.71 14.42 373.06 - 373.25 15.14 387.61 - 387.80 15.86 402.15 - 402.35 16.58
376.29 - 376.49 358.72 - 358.91
15.30 14.43
390.84 -373.26 391.03
- 373.46 15.15
16.02 387.81
405.39- 388.00
- 15.87
405.58 402.36
16.74 - 402.55 16.59
358.92 - 359.11 14.44 373.47 - 373.66 15.16 388.01 - 388.20 15.88 402.56 - 402.75 16.60
376.50 - 376.69 359.12 15.31
- 359.32 391.04
14.45 -373.67 391.23
- 373.86 16.03
15.17 405.59-
388.21 -
388.41 405.78
15.89 16.75
402.76 - 402.95 16.61
376.70 - 376.89 359.33 15.32
- 359.52 391.24
14.46 -373.87 391.44
- 374.06 16.04
15.18 405.79-
388.42 -
388.61 405.98
15.90 16.76
402.96 - 403.15 16.62
376.90 - 377.09 359.53 - 359.72
15.33 14.47
391.45 -374.07 391.64
- 374.26 15.19
16.05 388.62
405.99- 388.81
- 15.91
406.18 403.16
16.77 - 403.36 16.63
359.73 - 359.92 14.48 374.27 - 374.47 15.20 388.82 - 389.01 15.92 403.37 - 403.56 16.64
377.10 - 377.29 359.93 15.34
- 360.12
391.65
14.49
-374.48 391.84
- 374.67
16.06
15.21
406.19
389.02 -
-
389.21
406.39
15.93
16.78
403.57 - 403.76 16.65
377.30 - 377.50 360.13 15.35
- 360.33 391.85
14.50 -374.68 392.04
- 374.87 16.07
15.22 406.40-
389.22 -
389.42 406.59
15.94 16.79
403.77 - 403.96 16.66
377.51 - 377.70 360.34 - 360.53
15.36 14.51
392.05 -374.88 392.24
- 375.07 15.23
16.08 389.43
406.60- 389.62
- 15.95
406.79 403.97
16.80 - 404.16 16.67
360.54 - 360.73 14.52 375.08 - 375.27 15.24 389.63 - 389.82 15.96 404.17 - 404.37 16.68
377.71 - 377.90 360.74 15.37
- 360.93 392.25
14.53 -375.28 392.45
- 375.48 16.09
15.25 406.80-
389.83 -
390.02 406.99
15.97 16.81
404.38 - 404.57 16.69
377.91 - Example
378.10 360.94 1
15.38
- 361.13 392.46
14.54 -375.49 392.65
- 375.68 16.10
15.26 407.00-
390.03 -
390.22 407.19
15.98 16.82
404.58 - 404.77 16.70
361.14 - 361.34 14.55 375.69 - 375.88 15.27 390.23 - 390.43 15.99 404.78 - 404.97 16.71
378.11 - Ethan
378.31 earned
361.35 15.39
- a gross income
361.54 392.66
14.56 of $20 654.75
-375.89 - 376.08 last
392.85 year.
16.11
15.28 407.20-
390.44 -
390.63 407.40
16.00 16.83
404.98 - 405.17 16.72
378.32 - 378.51 361.55 15.40
- 361.74 14.57
392.86 -376.09 393.05
- 376.28 15.29
16.12 390.64
407.41- 390.83
- 16.01
407.60 405.18
16.84 - 405.38 16.73
378.52 - 378.71 361.75 15.41

- 361.94 393.06
14.58 -376.29 393.25
- 376.49 16.13
15.30 407.61-
390.84 -
391.03 407.80
16.02 16.85
405.39 - 405.58 16.74
a. What
361.95 - are Ethan’s
362.14 14.59weekly CPP- contributions?
376.50 376.69 15.31 391.04 - 391.23 16.03 405.59 - 405.78 16.75
378.72 - 378.91 362.15 15.42
- 362.35 393.26
14.60 - 376.70 393.46
- 376.89 16.14
15.32 407.81
391.24 - -
391.44 408.00
16.04 16.86
405.79 - 405.98 16.76
378.92 - 379.11b.
362.36 15.43
-
What 362.55
is Ethan’s393.47
14.61
annual -376.90
CPP 393.66
- 377.09
contribution? 16.15
15.33 408.01-
391.45 -
391.64 408.20
16.05 16.87
405.99 - 406.18 16.77
379.12 - 379.32 362.56
362.76
-
15.44
-
362.75
362.95
14.62
393.67
14.63
-377.10
377.30
-
393.86
-
377.29
377.50
15.34
16.16
15.35
391.65
408.21--
391.85
391.84
-
392.04
16.06
408.41
16.07
406.19
16.88
406.40
-
-
406.39
406.59
16.78
16.79
379.33 - 379.52 362.96 15.45
Solution - 363.15 393.87
14.64 -377.51 394.06
- 377.70 16.17
15.36 408.42-
392.05 -
392.24 408.61
16.08 16.89
406.60 - 406.79 16.80
379.53 - 379.72363.16 15.46
- 363.36 14.65
394.07 -377.71 394.26
- 377.90 15.37
16.18 392.25
408.62- 392.45
- 16.09
408.81 406.80
16.90 - 406.99 16.81
379.92a. To determine Ethan’s

394.27 weekly
-contributions
16.19 from the
363.37 - 363.56 14.66 377.91 378.10 15.38 392.46 table
- in
392.65 16.10 407.00 - 407.19 16.82
379.73 - 15.47 - 394.47 408.82 - 409.01 16.91
363.57 - 363.76 14.67 378.11 - 378.31 15.39 392.66 - 392.85 16.11 407.20 - 407.40 16.83
379.93 - your
380.12363.77 - Data
363.96Pages,
15.48 you need
394.48
14.68 -378.32 to - convert
394.67 378.51 Ethan’s
16.20
15.40 annual income
409.02
392.86 - -
393.05 409.21
16.12 16.92
407.41 - 407.60 16.84
380.13 - 380.33 363.97
364.17
- 364.16
into- a weekly
15.49
364.37
14.69
income.
394.68
14.70
- 378.52
There
378.72
-
are
394.87
-
378.71
52 weeks
378.91
15.41
16.21
15.42
393.06
in a year,
409.22
393.26
-
-
393.25
so divide
-
393.46
16.13
409.42
16.14
407.61
16.93
407.81
-
-
407.80
408.00
16.85
16.86
380.34 - 380.53 364.38
his 15.50
- 364.57
gross annual 394.88
14.71
income -378.92
by395.07
-
52. 379.11 16.22
15.43 409.43-
393.47 -
393.66 409.62
16.15 16.94
408.01 - 408.20 16.87
380.54 - 380.73 364.58 15.51
- 364.77 395.08
14.72 -379.12 395.27
- 379.32 16.23
15.44 409.63-
393.67 -
393.86 409.82
16.16 16.95
408.21 - 408.41 16.88
364.78 - 364.97 14.73 379.33 - 379.52 15.45 393.87 - 394.06 16.17 408.42 - 408.61 16.89
380.74 - $20
380.93 364.98 - 654.75
15.52
365.17 ÷ 52 =
395.28
14.74 $397.21
- 379.53 395.48
- 379.72 16.24
15.46 409.83
394.07 - -
394.26 410.02
16.18 16.96
408.62 - 408.81 16.90
380.94 - 381.13 365.18 15.53
- 365.38 395.49
14.75 -379.73 395.68
- 379.92 16.25
15.47 410.03-
394.27 -
394.47 410.22
16.19 16.97
408.82 - 409.01 16.91
381.14 - 381.34 365.39 15.54
- 365.58 395.69
14.76 -379.93 395.88
- 380.12 16.26
15.48 410.23-
394.48 -
394.67 410.43
16.20 16.98
409.02 - 409.21 16.92
381.35 - Now,
381.54 365.59 - look
365.78 up the
15.55 14.77amount
395.89 -380.13on - the
396.08 table.16.27
380.33 15.49 394.68
410.44-- 394.87
- 16.21
410.63 409.22
16.99 - 409.42 16.93
365.79 - 365.98 14.78 380.34 - 380.53 15.50 394.88 395.07 16.22 409.43 - 409.62 16.94
381.55 - 381.74 365.99 15.56
- 366.18 396.09
14.79 -380.54 396.28
- 380.73 16.28
15.51 410.64-
395.08 -
395.27 410.83
16.23 17.00
409.63 - 409.82 16.95
366.19 - 366.39 14.80 380.74 - 380.93 15.52 395.28 - 395.48 16.24 409.83 - 410.02 16.96
381.75 - 381.94 366.40 15.57
- 366.59 396.29
14.81 -380.94 396.49
- 381.13 16.29
15.53 410.84-
395.49 -
395.68 411.03
16.25 17.01
410.03 - 410.22 16.97
381.95 - 382.14 366.60 15.58
- 366.79 396.50
14.82 -381.14 396.69
- 381.34 16.30
15.54 411.04-
395.69 -
395.88 411.23
16.26 17.02
410.23 - 410.43 16.98
366.80 - 366.99 14.83 381.35 - 381.54 15.55 395.89 - 396.08 16.27 410.44 - 410.63 16.99
382.15 - 382.35 367.00 15.59
- 367.19
396.70
14.84
-381.55 396.89
- 381.74
16.31
15.56
411.24-
396.09
-
396.28
411.44
16.28
17.03
410.64 - 410.83 17.00
382.36 - 382.55 367.20 15.60
- 367.40 396.90
14.85 -381.75 397.09
- 381.94 16.32
15.57 411.45-
396.29 -
396.49 411.64
16.29 17.04
410.84 - 411.03 17.01
382.56 - 382.75367.41 15.61
- 367.60 397.10
14.86 -381.95 397.29
- 382.14 16.33
15.58 411.65-
396.50 -
396.69 411.84
16.30 17.05
411.04 - 411.23 17.02
382.76 - 382.95 367.61 - 367.80
15.62 14.87
397.30 -382.15 397.50
- 382.35 15.59
16.34 396.70
411.85- 396.89
- 16.31
412.04 411.24
17.06 - 411.44 17.03
367.81 - 368.00 14.88 382.36 - 382.55 15.60 396.90 - 397.09 16.32 411.45 - 411.64 17.04
382.96 - 383.15 368.01 15.63
- 368.20 397.51
14.89 -382.56 397.70
- 382.75 16.35
15.61 412.05-
397.10 -
397.29 412.24
16.33 17.07
411.65 - 411.84 17.05
383.16 - 383.36 368.21 15.64
- 368.41 397.71
14.90 -382.76 397.90
- 382.95 16.36
15.62 412.25-
397.30 -
397.50 412.45
16.34 17.08
411.85 - 412.04 17.06
383.37 - 383.56 368.42
368.62
-
-
368.61
15.65
368.81
14.91
397.91
14.92
-382.96
383.16
- 383.15
398.10
- 383.36
15.63
16.37
15.64
397.51
412.46--
397.71
397.70
-
397.90
16.35
412.65
16.36
412.05
17.09
412.25
-
-
412.24
412.45
17.07
17.08
383.57 - 383.76 368.82 15.66
- 369.01 14.93
398.11 -383.37 398.31
- 383.56 15.65
16.38 412.66 397.91
- - 398.10 16.37
412.85 412.46
17.10 - 412.65 17.09
383.77 - 369.02 -
383.96 369.22 15.67369.21 14.94
398.32 - 383.57 - 383.76
398.51 15.66
16.39 398.11
412.86- 398.31
- 16.38
413.05 412.66
17.11 - 412.85 17.10
- 369.42 14.95 383.77 - 383.96 15.67 398.32 - 398.51 16.39 412.86 - 413.05 17.11
383.97 - You’ll
384.16 369.43 -
find
15.68
369.62
Ethan’s
398.52
14.96
income
-383.97 level
-
in the 16.40
398.71
384.16
third
15.68
column.
398.52
$397.21
413.06- -
398.71 413.25
16.40 17.12
413.06 - 413.25 17.12
384.17 - 384.37 369.63
is 15.69
between
- 398.72
369.82 $397.10
14.97 and -384.17 398.91
$397.29,
- so
384.37 16.41
Ethan must
15.69 413.26-
contribute
398.72 -
398.91 413.46
16.41 17.13
413.26 - 413.46 17.13
369.83 - 370.02 14.98 384.38 - 384.57 15.70 398.92 - 399.11 16.42 413.47 - 413.66 17.14
384.38 - 384.57 370.03 15.70
$16.33
- 370.22 398.92
to CPP weekly.
14.99 - 384.58 399.11
- 384.77 16.42
15.71 413.47
399.12 - -
399.32 413.66
16.43 17.14
413.67 - 413.86 17.15
384.58 - 384.77 370.23 15.71
- 370.43 399.12
15.00 -384.78 399.32
- 384.97 16.43
15.72 413.67-
399.33 -
399.52 413.86
16.44 17.15
413.87 - 414.06 17.16
384.78 - 384.97 370.44 15.72
- 370.63 15.01
399.33 -384.98 399.52
- 385.17 15.73
16.44 399.53
413.87- 399.72
- 16.45
414.06 414.07
17.16 - 414.26 17.17
370.64 - 370.83 15.02 385.18 - 385.38 15.74 399.73 - 399.92 16.46 414.27 - 414.47 17.18
384.98 - 385.17 15.73 399.53 - 399.72 16.45 414.07 - 414.26 17.17
370.84 - 371.03 15.03 385.39 - 385.58 15.75 399.93 - 400.12 16.47 414.48
- 414.67 17.19
385.18 - 385.38371.04 15.74
- 371.23 399.73
15.04 -385.59 399.92
- 385.78 16.46
15.76 414.27-
400.13 -
400.33 414.47
16.48 17.18
414.68
- 414.87 17.20
371.24 - 371.44 15.05 385.79 - 385.98 15.77 400.34 - 400.53 16.49 414.88 - 415.07 17.21
385.39 - 385.58 371.45 15.75
- 371.64 399.93
15.06 -385.99 400.12
- 386.18 16.47
15.78 414.48-
400.54 -
400.73 414.67
16.50 17.19
415.08 - 415.27 17.22
385.59 - 385.78 371.65 15.76
- 371.84 400.13
15.07 -386.19 400.33
- 386.39 16.48
15.79 414.68-
400.74 -
400.93 414.87
16.51 17.20
415.28 - 415.48 17.23
385.79 - 385.98 371.85
372.05
-
15.77
-
372.04
372.24
15.08
400.34
15.09
-386.40 400.53
386.60
-
-
386.59
386.79
15.80
16.49
15.81
400.94
414.88
401.14
-
-
401.13
-
401.34
16.52
415.07
16.53
415.49
17.21
415.69
-
-
415.68
415.88
17.24
17.25
385.99 - 386.18 372.25 15.78
- 372.45 400.54
15.10 -386.80 400.73
- 386.99 16.50
15.82 415.08-
401.35 -
401.54 415.27
16.54 17.22
415.89 - 416.08 17.26
386.19 ©-OPEN
386.39
SCHOOL
372.46 BC15.79
- 372.65 400.74
15.11 APPRENTICESHIP
-387.00 400.93
- 387.19 15.83 AND
16.51 WORKPLACE
415.28
401.55 - -
401.74 MATHEMATICS
415.48
16.55 ETEXT
17.23
416.09 - | 63
416.28 17.27
386.40 - 386.59
Employee's max15.80
imum CPP contribu400.94
tion for the yea-r 2009 401.13
is $2,118.60 16.52 B-6 L415.49
a cotisation m-aximale415.68
de l'employé au RP17.24
C pour l'année 2009 est de 2 118,6
386.60 - 386.79 15.81 401.14 - 401.34 16.53 415.69 - 415.88 17.25
386.80 - 386.99 15.82 401.35 - 401.54 16.54 415.89 - 416.08 17.26
b. To find Ethan’s annual CPP contribution, multiply his weekly

My Notes
contribution by 52.
$16.33 × 52 = $849.16
Ethan contributes $849.16 to CPP annually.
Calculating CPP Contributions

To find out how much one must contribute to CPP, you can use
the tables provided on the Canada Revenue Agency website or in
your Data Pages. However, you might be wondering how these
contributions are calculated.
The following rules were applied in 2010 to determine how much

CPP contributions a person must make.
• You don’t have to pay any CPP contributions on the first

$3500.00 you earn (subtract $3500.00 from your gross annual
income).
• You pay 4.95% in CPP on the leftover income, and your

employer pays 4.95%. If you are self-employed you pay 9.90%.
• Once you have earned $47 200.00, you have hit the

maximum—no more CPP will deducted from the rest of your
earnings in that year.
A table like this can be used to work through these calculations.
A gross annual income ($47 200 if $

income is above $47 200)
B exempt earnings $3500.00
C contributory earnings (A – B) $
D contribution rate (%) 4.95% (9.90% if self-employed)
E contribution rate (decimal) 0.0495 (0.099 if self-employed)
F annual CPP contributions (C × E) $
Work through the following examples to see how each step in the
CPP calculation is completed.

Example 2
My Notes
Benny is a city employee. Benny’s gross annual income in 2010 was
$36 000.00.What was Benny’s annual CPP contribution? What were
Benny’s monthly contributions?
Solution
The table below can be used to calculate Benny’s contributions. The
actual calculations are shown below the table.
A gross annual income (use $47 200 if income is $36 000

over $47 200)
B exempt earnings $3500
C contributory earnings (A – B) $32 500
D contribution Rate (%) 4.95% (9.90% if
self-employed)
E contribution rate (decimal) 0.0495 (0.0990 if
self-employed)
F annual CPP contribution (E × C) $1608.75
G monthly CPP contribution (F ÷ 12) $134.06
Row A: $36 000 is less than $47 200, so we can enter $36 000 in the
table.
Row B: the first $3500 of earnings are exempt.
Row C: contributory earnings = $36 000 – $3500 = $32 500
Row D: Benny is not self-employed so his contribution rate is 4.95%.
Row E: Benny is not self-employed so his contribution rate is 0.0495.
Row F: annual CPP contribution = 4.95% of $32 500

= 0.0495 × $32 500
= $1608.75
Benny’s employer would contribute the same amount on Benny’s

behalf.
Row G: Benny’s monthly contributions = $1608.75 ÷ 12

= $134.0
So, Benny’s annual CPP contribution was $1608.75. Benny

contributed $134.06 monthly

My Notes To view the animated solution to this example, go and look

at CPP Calculations (http://media.openschool.bc.ca/osbcmedia/
math/mathawm10/html/ma10_cpp.html).
Example 3
If Benny were self-employed and earned $36 000.00, what would his
contributions have been?
Solution
If Benny were self-employed, his annual contribution rate would be
9.90%, which is double an employee’s rate.
annual CPP contributions = 9.90% of $32 500.00

= 0.090 × $32 500.00
= $3217.50
Example 4
June is an employee. In 2010, she earned $62 125.00.What was June’s
annual CPP contribution? What were June’s monthly contributions?
Solution
The table below can be used to calculate June’s contributions. The
actual calculations are shown below the table.
A gross annual income ($47 200 if $47 200.00

income is above $47 200)
C contributory earnings (A – B) $43 700.00
D contribution rate (%) 4.95% (9.90% if self-employed)
F annual CPP contributions (C × E) $2163.15
G monthly CPP contributions ( /12) $180.26
Row A: $
62 125.00 is greater than the $47 200.00 maximum.
Use $47 200.00.
Row B: The first $3500.00 of earnings are exempt.
Row C: contributory earnings = $47 200.00 – $3500.00

= $43 700.00
Row D: As an employee, her contribution rate was 4.95%.

Row F: annual CPP contributions = 4.95% of $43 700.00

My Notes
=0.0495 × $43 700.00
= $2163.15
June’s employer would contribute another $2163.15 on June’s behalf.
Row G: June’s monthly contributions = $2163.15 ÷ 12
= $180.2625
≈ $180.26
Activity 3
Self-Check
1. Heidi earns $1767.52 monthly. Use the table in your Data Pages to
find her weekly CPP contributions.
2. Jerome was an employee in 2010. In 2010, he earned $27 140.00.

Calculate his annual CPP contribution and his monthly
contributions.

3. If Jerome were self-employed, what would his annual

My Notes
contributions be?
4. Christian is paid biweekly by her employer. Her biweekly gross

pay is $1230.75.What are her biweekly CPP contributions?

your work.
Employment Insurance (EI)

Another deduction that you’ll find on your pay stub is Employment
Insurance (EI). Like CCP contributions, there are maximum annual
earnings on which premiums are calculated.
Canada Revenue Agency sets out the amount you must contribute
based on your income. They have tables that you can refer to on their
website.
Here's a link to the Canada Revenue Agency (http://www.

openschool.bc.ca/courses/math/awm10/mod4.html). Check it
out!

A portion of this table is listed in your Data Pages for your reference.
My Notes
Employment Insurance Premiums Cotisations à l'assurance-e
Insurable Earnings EI Insurable Earnings EI Insurable Earnings EI Insurable Earnings
Rémunération assurable premium Rémunération assurable premium Rémunération assurable premium Rémunération assurable
Cotisation Cotisation Cotisation
From - De To - À d'AE From - De To - À d'AE From - De To - À d'AE From - De To - À
333.24 - 333.81 5.77 374.86 - 375.43 6.49 416.48 - 417.05 7.21 458.10 - 458.67
333.82 - 334.39 5.78 375.44 - 376.01 6.50 417.06 - 417.63 7.22 458.68 - 459.24
334.40 - 334.97 5.79 376.02 - 376.58 6.51 417.64 - 418.20 7.23 459.25 - 459.82
334.98 - 335.54 5.80 376.59 - 377.16 6.52 418.21 - 418.78 7.24 459.83 - 460.40
335.55 - 336.12 5.81 377.17 - 377.74 6.53 418.79 - 419.36 7.25 460.41 - 460.98
336.13 - 336.70 5.82 377.75 - 378.32 6.54 419.37 - 419.94 7.26 460.99 - 461.56
336.71 - 337.28 5.83 378.33 - 378.90 6.55 419.95 - 420.52 7.27 461.57 - 462.13
337.29 - 337.86 5.84 378.91 - 379.47 6.56 420.53 - 421.09 7.28 462.14 - 462.71
337.87 - 338.43 5.85 379.48 - 380.05 6.57 421.10 - 421.67 7.29 462.72 - 463.29
338.44 - 339.01 5.86 380.06 - 380.63 6.58 421.68 - 422.25 7.30 463.30 - 463.87
339.02 - 339.59 5.87 380.64 - 381.21 6.59 422.26 - 422.83 7.31 463.88 - 464.45
339.60 - 340.17 5.88 381.22 - 381.79 6.60 422.84 - 423.41 7.32 464.46 - 465.02
340.18 - 340.75 5.89 381.80 - 382.36 6.61 423.42 - 423.98 7.33 465.03 - 465.60
340.76 - 341.32 5.90 382.37 - 382.94 6.62 423.99 - 424.56 7.34 465.61 - 466.18
341.33 - 341.90 5.91 382.95 - 383.52 6.63 424.57 - 425.14 7.35 466.19 - 466.76
341.91 - 342.48 5.92 383.53 - 384.10 6.64 425.15 - 425.72 7.36 466.77 - 467.34
342.49 - 343.06 5.93 384.11 - 384.68 6.65 425.73 - 426.30 7.37 467.35 - 467.91
343.07 - 343.64 5.94 384.69 - 385.26 6.66 426.31 - 426.87 7.38 467.92 - 468.49
343.65 - 344.21 5.95 385.27 - 385.83 6.67 426.88 - 427.45 7.39 468.50 - 469.07
344.22 - 344.79 5.96 385.84 - 386.41 6.68 427.46 - 428.03 7.40 469.08 - 469.65
344.80 - 345.37 5.97 386.42 - 386.99 6.69 428.04 - 428.61 7.41 469.66 - 470.23
If you look at the Canada Revenue Agency’s tables for 2010, the
345.38 - 345.95 5.98 387.00 - 387.57 6.70 428.62 - 429.19 7.42 470.24 - 470.80
maximum insurable earnings were $43 200.00. But, unlike CPP
345.96
346.54
-
-
346.53
347.10
5.99
6.00
387.58
388.16
-
-
388.15
388.72
6.71
6.72
429.20
429.77
-
-
429.76
430.34
7.43
7.44
470.81
471.39
-
-
471.38
471.96
contributions, there is no minimum. The contribution rate is 1.73%
347.11
347.69
-
-
347.68
348.26
6.01
6.02
388.73
389.31
-
-
389.30
389.88
6.73
6.74
430.35
430.93
-
-
430.92
431.50
7.45
7.46
471.97
472.55
-
-
472.54
473.12
for employees (1.36% in Québec). Employers pay 1.4 times the
348.27 - 348.84 6.03 389.89 - 390.46 6.75 431.51 - 432.08 7.47 473.13 - 473.69
348.85 - 349.42 6.04 390.47 - 391.04 6.76 432.09 - 432.65 7.48 473.70 - 474.27
employee’s contribution.
349.43 - 349.99 6.05 391.05 - 391.61 6.77 432.66 - 433.23 7.49 474.28 - 474.85
350.00 - 350.57 6.06 391.62 - 392.19 6.78 433.24 - 433.81 7.50 474.86 - 475.43
350.58 - 351.15 6.07 392.20 - 392.77 6.79 433.82 - 434.39 7.51 475.44 - 476.01
351.16 - 351.73 6.08 392.78 - 393.35 6.80 434.40 - 434.97 7.52 476.02 - 476.58
The self-employed may also choose to contribute. Their contribution
351.74 - 352.31 6.09 393.36 - 393.93 6.81 434.98 - 435.54 7.53 476.59 - 477.16
352.32 - 352.89 6.10 393.94 - 394.50 6.82 435.55 - 436.12 7.54 477.17 - 477.74
rate is the same as for employees. However, self-employed people
352.90 - 353.46 6.11 394.51 - 395.08 6.83 436.13 - 436.70 7.55 477.75 - 478.32
353.47 - 354.04 6.12 395.09 - 395.66 6.84 436.71 - 437.28 7.56 478.33 - 478.90
cannot receive unemployment benefits; they may receive maternity
354.05 - 354.62 6.13 395.67 - 396.24 6.85 437.29 - 437.86 7.57 478.91 - 479.47
benefits. Unemployment
354.63 - 355.20benefits
6.14 are voluntary
396.25 - for the 6.86
396.82 self-employed
437.87 - 438.43 7.58 479.48 - 480.05
355.21 - 355.78 6.15 396.83 - 397.39 6.87 438.44 - 439.01 7.59 480.06 - 480.63
but mandatory for employees.
355.79 - 356.35 6.16 397.40 - 397.97 6.88 439.02 - 439.59 7.60 480.64 - 481.21
356.36 - 356.93 6.17 397.98 - 398.55 6.89 439.60 - 440.17 7.61 481.22 - 481.79
356.94 - 357.51 6.18 398.56 - 399.13 6.90 440.18 - 440.75 7.62 481.80 - 482.36
357.52 - 358.09 6.19 399.14 - 399.71 6.91 440.76 - 441.32 7.63 482.37 - 482.94
Calculating Employment Insurance Premiums
358.10 - 358.67 6.20 399.72 - 400.28 6.92 441.33 - 441.90 7.64 482.95 - 483.52
358.68 - 359.24 6.21 400.29 - 400.86 6.93 441.91 - 442.48 7.65 483.53 - 484.10
359.25 - 359.82 6.22 400.87 - 401.44 6.94 442.49 - 443.06 7.66 484.11 - 484.68
Example 5 359.83
360.41
-
-
360.40
360.98
6.23
6.24
401.45
402.03
-
-
402.02
402.60
6.95
6.96
443.07
443.65
-
-
443.64
444.21
7.67
7.68
484.69
485.27
-
-
485.26
485.83
Kwok and Félix both work for the same employer in British
360.99
361.57
-
-
361.56
362.13
6.25
6.26
402.61
403.18
-
-
403.17
403.75
6.97
6.98
444.22
444.80
-
-
444.79
445.37
7.69
7.70
485.84
486.42
-
-
486.41
486.99
Columbia. Kwok’s annual salary in 2010 was $37 000.00, and Félix’s
362.14
362.72
-
-
362.71
363.29
6.27
6.28
403.76
404.34
-
-
404.33
404.91
6.99
7.00
445.38
445.96
-
-
445.95
446.53
7.71
7.72
487.00
487.58
-
-
487.57
488.15
salary was $45 000.00. What were their EI premiums in 2010?
363.30 - 363.87 6.29 404.92 - 405.49 7.01 446.54 - 447.10 7.73 488.16 - 488.72
363.88 - 364.45 6.30 405.50 - 406.06 7.02 447.11 - 447.68 7.74 488.73 - 489.30
364.46 - 365.02 6.31 406.07 - 406.64 7.03 447.69 - 448.26 7.75 489.31 - 489.88
Solution 365.03
365.61
-
-
365.60
366.18
6.32
6.33
406.65
407.23
-
-
407.22
407.80
7.04
7.05
448.27
448.85
-
-
448.84
449.42
7.76
7.77
489.89
490.47
-
-
490.46
491.04
Kwok’s annual salary of $37 000.00 was less than the maximum
366.19
366.77
-
-
366.76
367.34
6.34
6.35
407.81
408.39
-
-
408.38
408.95
7.06
7.07
449.43
450.00
-
-
449.99
450.57
7.78
7.79
491.05
491.62
-
-
491.61
492.19
insurable earnings ($43 200.00). However, his income level is higher
367.35
367.92
-
-
367.91
368.49
6.36
6.37
408.96
409.54
-
-
409.53
410.11
7.08
7.09
450.58
451.16
-
-
451.15
451.73
7.80
7.81
492.20
492.78
-
-
492.77
493.35
than that shown on the table you have in your Data pages. You’ll
368.50
369.08
-
-
369.07
369.65
6.38
6.39
410.12
410.70
-
-
410.69
411.27
7.10
7.11
451.74
452.32
-
-
452.31
452.89
7.82
7.83
493.36
493.94
-
-
493.93
494.50
have to use percentages
369.66 - to determine
370.23 6.40 his
411.28contributions.
- 411.84 7.12 452.90 - 453.46 7.84 494.51 - 495.08
370.24 - 370.80 6.41 411.85 - 412.42 7.13 453.47 - 454.04 7.85 495.09 - 495.66
370.81 - 371.38 6.42 412.43 - 413.00 7.14 454.05 - 454.62 7.86 495.67 - 496.24
371.39 - 371.96 6.43 413.01 - 413.58 7.15 454.63 - 455.20 7.87 496.25 - 496.82
371.97 - 372.54 6.44 413.59 - 414.16 7.16 455.21 - 455.78 7.88 496.83 - 497.39
372.55 - 373.12 6.45 414.17 - 414.73 7.17 455.79 - 456.35 7.89 497.40 - 497.97
373.13 - 373.69 6.46 414.74 - 415.31 7.18 456.36 - 456.93 7.90 497.98 - 498.55
373.70 - 374.27 6.47 415.32 - 415.89 7.19 456.94 - 457.51 7.91 498.56 - 499.13
374.28 - 374.85 6.48 415.90 - 416.47 7.20 457.52 - 458.09 7.92 499.14 - 499.71
Yearly maximum insurable earnings are $42,300 Le maximum annuel de la rémunération assurable est d
Yearly maximum employee premiums are $73APPRENTICESHIP
© OPEN SCHOOL BC 1.79 AND WORKPLACE MATHEMATICS
La cotisation maxETEXT
imale annuel|le d69
e l'employé est d
The premium rate for 2009 is 1.73 % Le taux de cotisation pour 2009 es
C-3
So,
My Notes
Kwok’s annual premium = 1.73% of $37 000.00
= 0.0173 × $37 000.00
= $640.10
Félix’s annual salary of $45 000.00 was more than the maximum

insurable earnings of$43 200.00. In this case, use the maximum of
$43 200.00 in place of Félix’s annual salary. So,
Félix’s’s annual premiums = 1.73% of $43 200.00

= 0.0173 × $43 200.00
= $747.36
Activity 4
Self-Check
1. Eduarta works in Montréal. In 2010, her annual salary was
$29 250.00. What were her monthly EI premiums?
2. If Eduarta had worked in Saskatoon for the same salary, what

would her monthly premiums have been?

3. Marvin lives in the Yukon. He is paid semimonthly by his

My Notes
employer. His semi monthly gross pay is $1330.00. What are his
semi monthly EI premiums?

your work.
Income Tax Deductions

Income tax deductions from your gross earnings are not as simple to
calculate as CPP contributions or EI premiums. There is not a single
rate for all earners. Tax rates increase as your income increases. Your
tax also varies depending on your personal circumstance—whether
you are married or single, have children or not, and so on!
When you are first hired, your employer will ask you to fill out a
form, which will help the employer decide what category you fall
into. This lets your employer know how much income tax to deduct
from your pay on behalf of the Canada Revenue Agency.
This form is called the TD1. TD stands for Tax Deduction. The TD1
form isn’t the only form you will complete as a new employee. You
will also complete a form for the province or territory in which you
are working. Once you have completed these forms, you will be
assigned a claim code from 0 to 10 for federal tax and a claim code for
provincial tax.
The claim code for a single person with no other deductions is usually
Claim Code 1. A married person who supports people in addition
to oneself will have a higher claim code and will not have as much
deducted in tax.

Your employer has several methods to determine the tax withheld.

My Notes
These methods include tax tables, CDs for computerized calculations,
and online tax calculators.
The following is a portion of the 2009 federal tax table for employees
paid monthly. It can be found in your Data Pages.
Federal tax deductions Retenues

Effective January 1, 2009 En vigue
Weekly (52 pay periods a year) Hebdomadaire (52 période
Also look up the tax deductions Cherchez aussi les r
in the provincial table dans la t
Pay Federal claim codes/Codes de demande fédéraux
Rémunération 0 1 2 3 4 5 6 7 8
From Less than Deduct from each pay

De Moins de Retenez sur chaque paie
335 - 339 44.65 15.55 12.70 7.00 1.30

339 - 343 45.20 16.10 13.25 7.55 1.85
343 - 347 45.80 16.65 13.80 8.10 2.45
347 - 351 46.35 17.20 14.35 8.65 3.00
351 - 355 46.90 17.75 14.90 9.25 3.55
355 - 359 47.45 18.35 15.50 9.80 4.10
359 - 363 48.00 18.90 16.05 10.35 4.65
363 - 367 48.60 19.45 16.60 10.90 5.25
367 - 371 49.15 20.00 17.15 11.45 5.80 .10
371 - 375 49.70 20.55 17.70 12.05 6.35 .65
375 - 379 50.25 21.15 18.30 12.60 6.90 1.20
379 - 383 50.80 21.70 18.85 13.15 7.45 1.80
Look at383the- first
387 row 51.40
in this portion
22.25 of the table.
19.40 13.70 For8.00
employees2.35 with
387 - 391 51.95 22.80 19.95 14.25 8.60 2.90
Claim Code
391 - 1 395 who make
52.50 between
23.35 $2429.00
20.50 and $2463.00
14.85 9.15 monthly,
3.45
$201.65 395is -deducted
399 in federal
53.05 23.95tax. Move
21.10 across
15.40 the applicable
9.70 4.00 row in
399 - 403 53.60 24.50 21.65 15.95 10.25 4.60
the table,
403 and
- you will
407 54.20see that
25.05the higher
22.20 the
16.50claim code, the
10.80 5.15lower
the tax.407This
- is411also true
54.75 for provincial
25.60 22.75taxes. You will
17.05 find a 5.70
11.40 similar
411 - 415 55.30 26.15 23.30 17.65 11.95 6.25 .55
table for
415BC - provincial
419 55.85tax deductions
26.75 23.90in your
18.20Data12.50
Pages. 6.80 1.15
419 - 423 56.40 27.30 24.45 18.75 13.05 7.40 1.70
423 - 427 57.00 27.85 25.00 19.30 13.60 7.95 2.25
Example 6
427 - 431 57.55 28.40 25.55 19.85 14.20 8.50 2.80
Amina 431works- in British
435 58.10Columbia.
28.95 Her
26.10employer
20.45 has determined
14.75 9.05 that
3.35
435 - 439 58.65 29.50 26.70 21.00 15.30 9.60 3.95
her category
439 - for 443 both federal30.10
59.20 and provincial
27.25 taxes is15.85
21.55 Claim 10.20
Code 1. 4.50
She is paid $446.80 weekly. Use the tax tables in your Data Pages to5.05
443 - 447 59.80 30.65 27.80 22.10 16.40 10.75
447 - 451 60.35 31.20 28.35 22.65 17.00 11.30 5.60
answer451these- questions.
455 60.90 31.75 28.90 23.25 17.55 11.85 6.15 .50
455 - 459 61.45 32.30 29.50 23.80 18.10 12.40 6.75 1.05
459 - 463 62.00 32.90 30.05 24.35 18.65 12.95 7.30 1.60
a. 463
What -
is467the federal
62.60
tax deducted
33.45 30.60
weekly?
24.90 19.20 13.55 7.85 2.15
467 - 471 63.15 34.00 31.15 25.45 19.80 14.10 8.40 2.70
b. 471
What -
is
475
the provincial
63.70
tax
34.55
deducted
31.70
weekly?
26.05 20.35 14.65 8.95 3.30
475 - 479 64.25 35.10 32.30 26.60 20.90 15.20 9.55 3.85
c. 479
What -
is
483
the total
64.80
tax deducted
35.70
weekly?
32.85 27.15 21.45 15.75 10.10 4.40
483 - 487 65.40 36.25 33.40 27.70 22.00 16.35 10.65 4.95
487 - 491 65.95 36.80 33.95 28.25 22.60 16.90 11.20 5.50
491 - 495 66.50 37.35 34.50 28.85 23.15 17.45 11.75 6.10 .40
495 - 499 67.05 37.90 35.10 29.40 23.70 18.00 12.35 6.65 .95
499 - 503 67.60 38.50 35.65 29.95 24.25 18.55 12.90 7.20 1.50
503 - 507 68.20 39.05 36.20 30.50 24.80 19.15 13.45 7.75 2.05
507 - 511 68.75 39.60 36.75 31.05 25.40 19.70 14.00 8.30 2.65
511 - 515 69.30 40.15 37.30 31.65 25.95 20.25 14.55 8.90 3.20
515 - 519 69.85 40.70 37.90 32.20 26.50 20.80 15.15 9.45 3.75
519 - 523 70.40 41.30 38.45 32.75 27.05 21.35 15.70 10.00 4.30
72 | APPRENTICESHIP AND WORKPLACE
523 -
MATHEMATICS
527 71.00
ETEXT 39.00
41.85 33.30 27.60 ©21.95
OPEN SCHOOL
16.25 BC
10.55 4.85
527 - 531 71.55 42.40 39.55 33.85 28.20 22.50 16.80 11.10 5.45
531 - 535 72.10 42.95 40.10 34.45 28.75 23.05 17.35 11.70 6.00
535 - 539 72.65 43.50 40.70 35.00 29.30 23.60 17.90 12.25 6.55
379
377 -- 383
379 50.80
12.00 21.70
2.90 18.85
1.85 13.15 7.45 1.80
383
379 -- 387
381 51.40
12.15 22.25
3.05 19.40
2.00 13.70 8.00 2.35
387
381 -- 391
383 51.95
12.30 22.80
3.20 19.95
2.15 14.25
.10 8.60 2.90
391
383 -- 395
385 52.50
12.45 23.35
3.35 20.50
2.30 14.85
.25 9.15 3.45
395
385 -- 399
387 53.05
12.65 3.50 Being
23.95 21.10
2.50Paid on .45the Job—Lesson
15.40 9.70 4.00D: Deductions and Net Pay
399
387 -- 403
389 53.60
12.80 24.50
3.65 21.65
2.65 15.95
.60 10.25 4.60
403
389 -- 407
391 54.20
12.95 25.05
3.85 22.20
2.80 16.50
.75 10.80 5.15
407
391 -- 411
393 54.75
13.10 25.60
4.00 22.75
2.95 17.05
.90 11.40 5.70
411
393 -- 415
395 55.30
13.25 26.15
4.15 23.30
3.10 17.65
1.05 11.95 6.25 .55
Solution
415
395 -- 419
397 55.85
13.40 26.75
4.30 23.90
3.30 18.20
1.20 12.50 6.80 1.15 My Notes
Look419
up --Amina’s
397 423
399 pay rate in27.30
56.40
13.60 the
4.45 federal
3.45tax table
24.45 1.40under
18.75 Claim Code
13.05 7.40 1. 1.70
423
399 -- 427
401 57.00
13.75 27.85
4.60 25.00
3.60 19.30
1.55 13.60 7.95 2.25
427
401 -- 431
403 57.55
13.90 28.40
4.80 25.55
3.75 19.85
1.70 14.20 8.50 2.80
431
403 -- 435
405 58.10
14.05 28.95
4.95 26.10
3.90 20.45
1.85 14.75 9.05 3.35
435
405 - 439
407 58.65
14.20 29.50
5.10 26.70
4.05 21.00
2.00 15.30 9.60 3.95
439
407 - 443
409 59.20
14.35 30.10
5.25 27.25
4.25 21.55
2.15 15.85
.10 10.20 4.50
443
409 -- 447
411 59.80
14.55 30.65
5.40 27.80
4.40 22.10
2.35 16.40
.30 10.75 5.05
447
411 -- 451
413 60.35
14.70 31.20
5.55 28.35
4.55 22.65
2.50 17.00
.45 11.30 5.60
451
413 -- 455
415 60.90
14.85 31.75
5.75 28.90
4.70 23.25
2.65 17.55
.60 11.85 6.15 .50
455
415 -- 459
417 61.45
15.00 32.30
5.90 29.50
4.85 23.80
2.80 18.10
.75 12.40 6.75 1.05
459
417 -- 463
419 62.00
15.15 32.90
6.05 30.05
5.00 24.35
2.95 18.65
.90 12.95 7.30 1.60
463
419 -- 467
421 62.60
15.30 33.45
6.20 30.60
5.20 24.90
3.10 19.20
1.05 13.55 7.85 2.15
467
421 -- 471
423 63.15
15.50 34.00
6.35 31.15
5.35 25.45
3.30 19.80
1.25 14.10 8.40 2.70
471
423 -- 475
425 63.70
15.65 34.55
6.50 31.70
5.50 26.05
3.45 20.35
1.40 14.65 8.95 3.30
475
425 -- 479
427 64.25
15.80 35.10
6.70 32.30
5.65 26.60
3.60 20.90
1.55 15.20 9.55 3.85
Look479
up Amina’s
427 -- 483
429
pay64.80
rate in the
15.95 35.70provincial
6.85 32.85
5.80
tax table
27.15
3.75
under Claim 15.75
21.45
1.70
Code 1. 10.10 4.40
483
429 -- 487
431 65.40
16.10 36.25
7.00 33.40
5.95 27.70
3.90 22.00
1.85 16.35 10.65 4.95
487
431 -- 491
433 65.95
16.25 36.80
7.15 33.95
6.15 28.25
4.10 22.60
2.00 16.90 11.20 5.50
491
433 -- 495
435 66.50
16.45 37.35
7.30 34.50
6.30 28.85
4.25 23.15
2.20 17.45
.15 11.75 6.10 .40
495
435 -- 499
437 67.05
16.60 37.90
7.45 35.10
6.45 29.40
4.40 23.70
2.35 18.00
.30 12.35 6.65 .95
499
437 -- 503
439 67.60
16.75 38.50
7.65 35.65
6.60 29.95
4.55 24.25
2.50 18.55
.45 12.90 7.20 1.50
503
439 -- 507
441 68.20
16.90 39.05
7.80 36.20
6.75 30.50
4.70 24.80
2.65 19.15
.60 13.45 7.75 2.05
507
441 -- 511
443 68.75
17.05 39.60
7.95 36.75
6.90 31.05
4.85 25.40
2.80 19.70
.75 14.00 8.30 2.65
511
443 -- 515
445 69.30
17.20 40.15
8.10 37.30
7.10 31.65
5.05 25.95
2.95 20.25
.90 14.55 8.90 3.20
515
445 -- 519
447 69.85
17.40 40.70
8.25 37.90
7.25 32.20
5.20 26.50
3.15 20.80
1.10 15.15 9.45 3.75
519
447 -- 523
449 70.40
17.55 41.30
8.40 38.45
7.40 32.75
5.35 27.05
3.30 21.35
1.25 15.70 10.00 4.30
523
449 -- 527
451 71.00
17.70 41.85
8.60 39.00
7.55 33.30
5.50 27.60
3.45 21.95
1.40 16.25 10.55 4.85
Th527
is tab -
le i531
s availa71.55
ble on TO42.40
D 39.55 33.85 28.20
E-1 22.50 16.80
Vous po11.10
uvez obte5.45
nir cette table
531 - 535 72.10 42.95 40.10 34.45 28.75 23.05 17.35 11.70 6.00 .30
From the tax tables, the following rates apply:
535 - 539 72.65 43.50 40.70 35.00 29.30 23.60 17.90 12.25 6.55 .85
federal
539 tax- =543 $30.6573.20 44.10 41.25 35.55 29.85 24.15 18.50 12.80 7.10 1.40
App543
rentic- e stax
provincial h547
ip a
=n$8.25
d W73.80
orkpla ce 44.65
Mathema t41.80
ics 10 36.10 30.40 24.75 19.05 13.35 7.65 Da
2.00
547 - 551 74.35 45.20 42.35 36.65 31.00 25.30 19.60 13.90 8.25 2.55
551 - 555 74.90 45.75 42.90 37.25 31.55 25.85 20.15 14.50 8.80 3.10
Amina’s total income tax, is $38.90 weekly.
This table is available on TOD D-2 Vous pouvez obtenir cette table
Data Page 6 Apprentice ship and Workpla ce Mathe

My Notes Activity 5
Self-Check
Frederick works in BC and earns a gross income of $19 566.56
annually. Determine his deductions for CPP, EI, and income tax and
then calculate his annual net pay. Assume Frederick’s category for
both federal and provincial taxes is Claim Code 1.

your work.
Using Technology to Calculate Net Pay

In this lesson you’ve seen CPP contributions, EI premiums, and
income tax deductions calculated using tables. However, most
calculations are performed by computer software, such as the Payroll
Deductions Online Calculator from the Canada Revenue Agency.
For the next activity, you will need access to the Internet. It is
optional, but strongly recommended. You will explore net income
using the Payroll Deduction Online Calculator. This calculator
determines the amount of CPP contributions, EI premiums, and
federal and provincial/territorial income taxes to be deducted from
gross income.
Here's a link to the CRA Online Payroll Deductions Calculator

(http://www.openschool.bc.ca/courses/math/awm10/mod4.
html).

Work through this example to see how to use the CRA Online
My Notes
Calculator.
Example 7
In 2010, Evangeline worked in Yorkton, Saskatchewan. She received a
gross salary from her employer of $4520.00 per month. She fell under
Claim Code 1. Use the online calculator to determine her monthly
CPP contributions, EI premiums, and federal and provincial taxes.
Determine her net monthly income.
Solution
Access the CRA Payroll Deduction Online Calculator.
On the Welcome page, select the type of calculation.
• Since Evangeline is paid a salary, select “make a salary

calculation.”
• Click “Begin.”
On the second page, select:
• “Saskatchewan” as the province of employment.
• “Monthly” as Evangeline’s pay period.
• January 1, 2010, as the period of required salary or commission.

You will enter this date for all lesson examples and questions,
unless instructed otherwise.
• “Next.”
On the third page:
• enter 4520.00 in the “Income” field.
• click “Next.”
On the fourth page, leave the default settings as they are and click
“Calculate.”

The last page that comes up will give a summary of Evangeline’s

My Notes
deductions and her net income.
Evangeline’s deductions are as follows:
CPP contribution: $209.30/mo

EI premium = $78.20/mo
federal tax =$576.11/mo
provincial tax = $371.31/mo
total deductions = $1234.92/mo
So, Evangeline’s net monthly pay was $3285.08.
Now it is your turn to explore the CRA Payroll Deduction Online

Calculator.

Activity 6 My Notes
Try This
1. Complete the following table using the CRA Payroll Deduction
Online Calculator. Set the date on the calculator for the current
year!
Net
pay Territorial tax
Federal Provincial or
tax
premium
EI
contribution
CPP
$3200.00/
$2700.00
$925.00/
biweekly
Taxable
income
mo
wk
Claim
code
3
Territory
Province
MB
NU
BC
$3200.00/mo AB
YT
or
semimonthly
5200.00/mo
$925.00/wk
$2700.00
$2100.00
biweekly
income
Gross
Name
Wing
Clive
John
Tom
Lil

2. Tina lives in Alberta and is paid a monthly salary by her employer

My Notes
of $2400.00. Her Claim Code is 1.
a. What is Tina’s net pay per month?
b. Tina had been hoping to receive a raise of $100.00/mo. If her

salary had been $2500.00/mo, what would Tina’s take-home
pay have been? Would it have been $100.00 more? How can
you explain this result?
3. Why is it important to ensure the appropriate period of required

salary or commission is selected when using the CRA Payroll
Deduction Online Calculator?

your work.

Other Deductions My Notes

So far, you have looked at how Canada Pension Plan, Employment
Insurance, and federal and provincial/territorial income tax
deductions are determined. You saw that these deductions are
subtracted from your gross pay. There are additional deductions that
reduce your take-home pay. These could include the following:
• union dues
• company pension plans
• registered retirement savings plan (RRSP)
• medical-plan premiums
• voluntary charitable donations
Three of these deductions, union fees, company pension-plan

contributions, and RRSP contributions will reduce your taxable
income. In other words, the federal and provincial/territorial taxes
are based on your income after these deductions are subtracted from
your gross pay.
Example 8
Georgina works in Hinton, Alberta. Her gross salary in 2010 is
$3752.00/month. She is a union member, so she has $75.00 in union
dues deducted from her paycheque each month. She also has $250.00
per month deducted as her contribution towards a company pension.
Her employer has determined her claim code to be 1.
a. What is Georgina’s monthly taxable income?

b. What is Georgina’s net income? (Use the CRA Online
Calculator.)
Solution
a. monthly taxable income = monthly gross income – (union
dues + company pension-plan contributions)
= $3752.00 – ($75.00 + $250.00)
= $3752.00 – $325.00
= $3427.00

b. The following solution is based on the CRA Payroll Deductions

My Notes
Online Calculator with January 1, 2010 set for the period.
Access the CRA Payroll Deduction Online Calculator.
• Since Georgina is paid a salary, select “make a salary

calculation.”
• “Alberta” as the province of employment.
• “Monthly” as Georgina’s pay period.
• January 1, 2010, as the period of required salary or commission.

You will enter this date for all lesson examples and questions,
unless instructed otherwise.
• “Next.”
On the third page:
• select “union dues” and “other deduction amounts” from the

list of “Additional Options.”
On the fourth page:
• enter 75.00 under “Union Dues.”
• enter 250.00 under “Other deduction amounts.”
On the fifth page, leave the default settings as they are and click
“Calculate.”

The last page that comes up will give a summary of Georgina’s

My Notes
deductions and her net income.
Georgina’s net income is $2674.68.
Activity 7
Self-Check
In these questions you will determine problem situations involving
net income using either the tables in your Data Pages, the tables on
the Canada Revenue Agency website, or the CRA Payroll Deductions
Online Calculator.
The CRA website can be found at (http://www.openschool.

bc.ca/courses/math/awm10/mod4.html). The CRA Payroll
Deductions Online Calculator can be found at (http://www.
openschool.bc.ca/courses/math/awm10/mod4.html).
Use the information from Example 8.
What is Georgina’s take-home pay as a percentage of her gross

pay? What percent were deductions? Round to the nearest tenth
of one percent.

4. Mercy works for a forestry company in British Columbia. Her

My Notes
biweekly salary is $2815.00. Her biweekly contributions to her
company’s pension plan are $225.00. Her union dues are $57.00.
She also contributes $100.00 to a Registered Retirement Savings
Plan (RRSP) through payroll deductions. Finally, she contributes
$45.00 in medical-plan premiums.
Mercy’s claim code is 1. What is Mercy’s biweekly take-home pay?
Hint: RRSP contributions reduce her taxable income, but medical-

plan premiums do not.
5. Using the results of Question 2, calculate what percent the income

tax (federal and provincial combined) is of Mercy’s
a. gross earnings
b. taxable earnings
Round your answers to the nearest tenth of one percent.

6. Matty works for a firm in Regina, Saskatchewan. In January,

My Notes
2010, Matty received a salary of $5400.00 monthly. In February,
Matty received a 10% increase in pay. Will Matty’s take-home pay
increase by 10%? Why or why not?
Use the CRA Payroll Deductions Online Calculator to help you
answer this question. Assume that EI, CPP, and income taxes are
Matty’s only deductions. Matty is taxed under Claim Code 1.

your work.

My Notes Activity 8
Mastering Concepts
In this lesson you discovered that the income on which you pay
income tax is reduced by your company pension-plan contributions
and Registered Retirement Savings Plan contributions. Why do think
those who make these contributions pay less in income tax than
those who do not make these contributions?

your work.

Lesson Summary My Notes
Net income, or take-home pay, is

what is left of your gross earnings
after deductions. Three of these
deductions are Canada Pension
Plan contributions, Employment
Insurance premiums, and income
taxes. These are collected by the
Canada Revenue Agency and
are based on percentages of your
earnings.
Other deductions depend on your

employment situation. These
deductions may include union dues,
and company pension contributions.
Some deductions are voluntary, such
Photo by jordache © 2010
as RRSP contributions and charitable
donations.
In this lesson you investigated how percentages are used to calculate

CPP contributions and EI premiums. You discovered that income taxes
can be determined using tables or computer software. One of the tools
that enabled you to determine all three of these deductions was the
Canada Revenue Agency Online Calculator. This CRA tool can be used
by the employer to determine an employee’s net income, or by the
employee to calculate take-home pay!

Being Paid on the Job —Appendix

—Appendix
Solutions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 89
Data Pages . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 113
Glossary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 121

Being Paid on the Job—Appendix —Solutions
Solutions
Lesson A: Salaries and Wages
Lesson A: Activity 1: Try This
Answers will vary.
Lesson A: Activity 2: Try This
1. Answers will vary.
2. • qualifications an/or educational requirements

• wages or salary earned
• hours worked
• general duties performed
• working conditions
• opportunities for growth
• related occupations
Answers will vary.
3. The situation for painters must be similar to the situation described in

Example 1. In Example 1, the median was $18.50, but the average was
$26.00. The average was affected by the people who $65.00/h.
So, for painters, there must be a few who started at a high wage. This
brought the average up to $18.50. However, half of the painters surveyed
started out earning wages of $16.00/h or less.

4. To find the median wage, you need to find the wage in the “middle.”
Order the wages from lowest to highest.
$8.00/h, $8.00/h, $8.50/h, $8.75/h, $9.00/h, $11.00/h, $11.25/h, $16.50/h
Highlight or circle the middle number. Since there is an even number of

numbers, highlight or circle the two middle numbers.
$8.00/h, $8.00/h, $8.50/h, $8.50/h, $9.00/h, $11.00/h, $11.25/h, $16.50/h
The median wage is $8.75/h, since that value is halfway (in the middle)
between $8.50/h and $9.00/h. Four people earn less than $8.75/h. Four
people earn more than $8.75/h.
To find the average wage, add up all the wages, and then divide by the total
number of wages added together.
$ 8.00/h + $8.00/h + $8.50/h + $8.50/h + $9.00/h + $11.00/h + $11.25/h + $16.50

0/h
average wage =
8
$80.75/h
=
8
= $10.09/h
The average wage is $10.09/hour.
Lesson A: Activity 3: Self-Check
1. a. From 8:05 to 12:07 is 4 h 2 min (morning hours).

To find the time from 1:17 to 6:02, start with 1:17 to 2:00 is 43 minutes,
and then from 2:00 to 6:02 is 4 h and 2 min. The total for the afternoon,
from 1:17 to 6:02, is 4 h and 45 min.
total time = morning + afternoon

= 4 h 2 min + 4 h 45 min
= 8 h 47 min
b. 8 h 47 min is the total in hours and minutes, so convert the 47 min to

hours. There are 60 min in 1 h. So,
47
47 min = h
60
= 0.7833333... h
≈ 0.78 h
Bryce worked 8.78 h.

c. Bryce will be paid for 8 h at the regular rate and for 0.78 h at the
overtime rate.
regular rate = $14.25/h
= $114.00
overtime rate = 2 × $14.25/h

= $28.50/h

= $22.23
gross pay = regular pay + overtime pay

= $114.00 + $22.23
= $136.23
2. For the first 8 h, Lisa earned 8 × $25.00 = $200.00. Her gross earnings were
$275.00.
Her overtime pay was $275.00 – $200.00 = $75.00.
Her overtime rate is 2 × $25.00/h = $50.00/h.
$75.00
number of overtime hours =
$50.00
= 1.5
Lisa worked 1.5 h overtime.
3. Harry worked 8.00 + 8.00 + 7.75 + 7.50 + 8.00 + 8.00 = 47.25 h. Since Harry
is supposed to be paid overtime after 44.00 h, 3.25 h on Saturday should be
overtime hours.
Employee: Mo Tu We Th Fr Sa Total
Harry Holmes
Regular Hours 8.00 8.00 7.75 7.50 8.00 4.75 44.00
Overtime Hours 3.25 3.25

regular rate = $14.00/h

= $616.00
overtime rate = 1.5 × $14.00/h

= $21.00/h

= $68.25
gross pay = regular pay + overtime pay

= $616.00 + $68.25
= $684.25
Lesson A: Activity 4: Self-Check
1. For working the evening shift, Anuka earns an extra $0.60/h.

Let x be the percent differential.
x 0.60
=
100 15.00
x 0.60
100 × = 100 ×
100 15.00
x= 4
The shift differential is 4%.
2. It is impossible to know. The $6300.00 is Mary-Ellen’s income this

month. However, that wage may increase or decrease depending on her
opportunities the rest of the year.
3. Marty’s annual salary is 12 × $4500.00 = $54 000.00.

Lesson A: Activity 5: Mastering Concepts
a. There are 12 months in a year.

monthly salary = $36 000.00 ÷12
= $3000.00
b. Semi-monthly means twice a month. There are 12 × 2 = 24 pay periods

in a year.
semimonthly salary = $36 000.00 ÷24
= $1500.00
c. There are 26 biweekly pay periods in a year.

biweekly salary = $36 000.00 ÷ 26
≈ $1384.62

Lesson B: Tips and Commissions

Lesson B: Activity1: Self-Check
1.
Percent Fraction Decimal
18% 18 9 0.18
=
100 50
56% 56 14 0.56
=
100 25
48% 48 12 0.48
=
100 25
97% 97 0.97
100
0.5% 0.5 5 1 0.005
= =
100 1000 200
0.3% 0.3 3 0.003
=
100 1000
2. a. You can solve this using either fractions or decimals.

Fractions:
4 4(53 )
(53 ) =
100 100
= 2.12
Decimals:
(0.04)(53) = 2.12
b. You can solve this using either fractions or decimals.

Fractions:
97 97( 435)
( 435) =
100 100
= 421 .95
Decimals:
(0.97)(435) = 421.95

c. You can solve this using either fractions or decimals.

Fractions:
2 2(19.5)
(19.5) =
1000 1000
= 0.039
≈ 0.04
Decimals:
(0.002)(19.5) = 0.039
≈ 0.04
3. 16 ?
=
32 100
(16 )(100 )
= 50
32
16 is 50% of 32.
Lesson B: Activity 2: Try This
1. Answers will vary. Sample answers are provided.

Occupations That Earn Commissions Occupations That Earn Tips
stock broker barber
insurance sales representative hairstylist
real-estate agent cab driver
salesperson in a store housekeeper in a hotel
travel agent bell person
server
2. Employers pay commissions to motivate sales staff to meet or exceed sales

targets.
3. Advantages:
Being paid a commission rewards hard work and aptitude for sales.
Commissions can foster good salesperson-client relationships.
Disadvantages:
Competition for customers and high sales can sometimes lead to tensions
between staff members. Sometimes, commissions can have a negative effect
on salesperson-client relationships.
4. 12% to 15%. That is the industry expectation.

Lesson B: Activity 3: Self-Check
1. The province passed the minimum weekly pay legislation to ensure that
salespeople like Jolene will earn enough to meet their basic needs.
2. If Jolene had to record her hours, she would receive a minimum wage of
$8.80/h.
Jolene works 40 h each week.
gross weekly pay = 40 h × $8.80/h
= $352
3. The province based the $352.00 minimum on a 40-h week at a minimum

wage of $8.80/h.
1. base wages = hours worked multiplied by the hourly unit pay rate.
= 7.75 h × $8.80/h
= $68.20
commission = 6% of $2750.00
= 0.06 × $2750.00
= $165.00
gross pay = wages + commission

= $68.20 + $165.00
= $233.20
Yesterday, Jenn’s gross pay was $233.20.
2. a. commission = 7% of $150 000.00
= 0.07 × $150 000.00
= $10 500.00
The total commission on the sale was $10 500.00.
b. Paula’s share = 60% 0f $10 500.00

= 0.60 × $10 500.00
= $6300.00

c. If 25% of what Paula receives goes to office expenses, she will keep
100% – 25% = 75%.
So, Mary keeps
75% of $6300 = 0.75 × $6300
= $4725
Alternate Method
Mary loses 25% to office expenses.
25% of $6300.00 = 0.25 × $6300.00
= $1575.00
So, Mary keeps $6300.00 – $1575.00 = $4725.00.
3. Gregory’s wages = 7.50 h × $12.00/h

= $90.00
Gregory’s commission = 20% of $270.00

= 0.20 × $270.00
= $54.00
Gregory’s pay before tips = Gregory’s wages + Gregory’s commission

= $90.00 + $54.00
= $144.00
1. a. average daily tips = 15% of $900.00

= 0.15 × $900.00
= $135.00
daily wages = 8 h × $8.80/h

= $70.40
gross daily pay = wages + tips

= $135.00 + $70.40
= $205.40

b. average pay per hour = $205.40 ÷ 8 h

= $25.675
= $25.68
2. It is standard to tip 12–15% for good service at a restaurant. You could look
at the bill and leave a tip approximately equal to the HST or slightly more.
In this case, a tip of $11–13 is reasonable.
Lesson B: Activity 6: Mastering Concepts

Nadia’s annual salary = 12 × $3000.00
= $36 000.00
Nadia would have to earn $70 000.00 – $36 000.00 = $34 000.00 in commissions.

Let x be her annual sales. Her commission is 4%.
4 $34 000.00
=
100 x
4 x = 100($34 000.00 )
100($34 000.00 )
x=
4
x = $850 000.00
Nadia’s gross sales would have to be $850 000.00 for her to earn $70 000.00 this
year.

Lesson C: Piecework and Contracts

Lesson C: Activity 1: Self-Check
1. Answers will vary. You might ask an artist the following questions:
• Do you set the price of your work based on the length of time it takes you
to complete the project?
• Do you do custom work? Do you charge the customer the same amount
for a given work that you would expect to receive from an art gallery
that displays your work for sale?
• How do you create a demand for your work?
• What can a beginning artist expect to earn?
• What are the cost of the tools and materials?
• What do you do if you get sick or injured?
Lesson C: Activity 2: Try This
1.
Occupation Product (Unit) by Which Rate per Product (unit)
Worker Is Paid
tree planters seedling planted $0.08 to $0.25
paper carrier paper delivered rates vary
pizza delivery order delivered rates vary
telemarketer successful phone call rates vary
tailor article sewn rates vary
2. Answers will vary.

3. Some advantages include the following:

• hard work is rewarded by higher than average earnings
• can set personal goals
• can work at own rate
Some disadvantages include the following:
• reality may not meet expected earnings

• a work-till-you-drop culture
• possible exploitation by employer
1. Leslie earns $22.50 over 2.5 h.

hourly earnings = $22.50 ÷ 2.5 h
= $9.00
Leslie earned $9.00/h.
2. tips = $51.00
delivery charges = 21 × $1.50
= $31.50
total earnings = delivery charges + tips

= $31.50 + $51.00
= $82.50
hourly earnings = $82.50 ÷ 5h

= $16.50/h
Duncan earned $16.50/h.
1. Evan charges $90.00 if the customer supplies the toilet. Evan charges
$472.00 if he supplies the toilet. The wholesale cost of the toilet, to Evan,
is $255.00. The difference between what Evan charges and his cost is
$472.00 – $255.00 = $217.00.
So, Evan would make $217.00 – $90.00, or $127.00 more if he supplied
the toilet.

2. Answers will vary. Sample answers are given.

Some of the advantages of self-employment include:
• higher potential earnings
• more flexible hours
• more freedom in making decisions
• only accountable to one-self
Some disadvantages include:

• government and legal issues to deal with
• possible employee problems
• must contend with competitors
• difficult customers
• problems attracting customers
• cost overruns on a contract cut into profits
• rising insurance and other costs of doing business
Lesson C: Activity 5: Mastering Concepts

Answers will vary.
The advice you give her depends on the number of deliveries Holly expects her
delivery person would make per 6-h shift. If she paid the driver $9.25/h, the
driver’s wages would be 6 h × $9.25/h, or $55.50.
At $2.50/delivery, that would translate into $55.50 ÷ $2.50 = 22.2 deliveries on

average.
So, if Holly expects the driver will have 23 or more deliveries per shift, she
should opt for minimum wage. If she expects 22 or fewer deliveries per shift,
she should contract deliveries out at $2.50 per delivery.
Holly can factor the cost of delivery into the price of her pizzas. She can charge
a little more for her pizza and offer a discount to those who pick up their order.

364.38 - 364.57 14.71 378.92 - 379.11 15.43 393.47 - 393.66
364.58 - 364.77 14.72 379.12 - 379.32 15.44 393.67 - 393.86
364.78 - 364.97 14.73 379.33 - 379.52 15.45 393.87 - 394.06
364.98 - 365.17
Being Paid on the Job—Appendix 14.74
—Solutions 379.53 - 379.72 15.46 394.07 - 394.26
365.18 - 365.38 14.75 379.73 - 379.92 15.47 394.27 - 394.47
365.39 - 365.58 14.76 379.93
- 380.12 15.48 394.48 - 394.67
Ca365.59
nada Pe-nsio365.78
n Plan Cont14.77
ributions 380.13 - 380.33 15.49 394.68 - Cot394.87
isations a
Weekly
365.79 -(52 365.98
pay periods
14.78 a year)
380.34 - 380.53 15.50 Hebdomadaire
394.88 - (52 pér
395.07
Lesson365.99
D: Deductions
-
Pay
366.18 and14.79
Net Pay 380.54
Pay
- 380.73 15.51 395.08
Pay
- 395.27
366.19 - 366.39 14.80 380.74 - 380.93 15.52 395.28 - 395.48
Rémunération CPP Rémunération CPP Rémunération CPP
366.40 - 366.59 14.81 380.94 - 381.13 15.53 395.49 - 395.68
Lesson D: Activity
366.60
1: Self-Check
RPC RPC RPC
From - De - 366.79
To - À 14.82 From381.14
- De - To381.34
-À 15.54 From - De395.69 To- - À 395.88
366.80 - 366.99 14.83 381.35 - 381.54 15.55 395.89 - 396.08
1. The income
358.11 is- -given
367.00 for weekly
358.31
367.19 14.84pay periods.
14.40 381.55 There
372.66 are 52 weekly
- - 372.85
381.74 15.56pay
15.12 387.20396.09
- 387.40
- 396.2815.84
358.32 - 358.51 14.41 372.86 - 373.05 15.13 387.41 - 387.60 15.85
periods in a year. 367.40
367.20
358.52 - - 358.71 14.85
14.42 381.75 - - 373.25
373.06 381.94 15.57
15.14 387.61396.29
- -
387.80 396.4915.86
358.72 - -
367.41 358.91
367.60 14.43
14.86 373.26
381.95 - - 373.46
382.14 15.15
15.58 387.81396.50
- 388.00
- 396.6915.87
2. a. 358.92
367.61 - -
$358.11 per week 359.11
367.80 14.44
14.87 373.47
382.15 - - 373.66
382.35 15.16
15.59 388.01396.70
- 388.20
- 396.8915.88
359.12 - -
367.81 359.32
368.00 14.45
14.88 373.67
382.36 - - 373.86
382.55 15.17
15.60 388.21396.90
- 388.41
- 397.0915.89
b. 359.33per
$416.28
368.01 - - week
359.52
368.20 14.46
14.89 373.87
382.56 - - 374.06
382.75 15.18
15.61 388.42397.10
- 388.61
- 397.2915.90
359.53
368.21 - - 368.41
359.72 14.47
14.90 374.07
382.76 - - 374.26
382.95 15.19
15.62 388.62 -
397.30 388.81
- 397.5015.91
c. 359.73
$18 621.72
368.42 - - 359.92
annually
368.61 and 14.48 374.27
$21 646.56
14.91 - - 374.47
annually
382.96 383.15 15.20
15.63 388.82397.51
- 389.01
- 397.7015.92
359.93
368.62 - - 360.12
368.81 14.49
14.92 374.48
383.16 - - 374.67
383.36 15.21
15.64 389.02397.71
- 389.21
- 397.9015.93
360.13 - -
368.82 360.33
369.01 14.50
14.93 374.68
383.37 - - 374.87
383.56 15.22
15.65 389.22397.91
- 389.42
- 398.1015.94
3. 360.34 - 360.53 14.51 374.88 - 375.07 15.23 389.43 - 389.62 15.95
369.02
360.54 - - 369.21
360.73 14.94
14.52 383.57
375.08 -
- 383.76
375.27 15.66
15.24 389.63398.11
- -
389.82 398.3115.96
369.22
360.74 - - 369.42
360.93 14.95
14.53 383.77
375.28 -
- 383.96
375.48 15.67
15.25 389.83398.32
- -
390.02 398.5115.97
360.94
369.43 - - 361.13
369.62 14.54
14.96 375.49
383.97 -
- 375.68
384.16 15.26
15.68 390.03398.52
- 390.22
- 398.7115.98
361.14
369.63 - - 361.34
369.82 14.55
14.97 375.69
384.17 -
- 375.88
384.37 15.27
15.69 390.23398.72
- 390.43
- 398.9115.99
361.35
369.83 - - 361.54
370.02 14.56
14.98 375.89
384.38 -
- 376.08
384.57 15.28
15.70 390.44398.92
- 390.63
- 399.1116.00
361.55
370.03 - - 361.74
370.22 14.57
14.99 376.09
384.58 -
- 376.28
384.77 15.29
15.71 390.64399.12
- 390.83
- 399.3216.01
361.75
370.23 -
- 361.94
14.58
370.43
15.00 376.29
384.78 - - 376.49
384.97 15.30
15.72 390.84399.33
- 391.03
- 399.5216.02
361.95
370.44 -
- 362.14
14.59
370.63
15.01 376.50
384.98 - - 376.69
385.17 15.31
15.73 391.04399.53
- 391.23
- 399.7216.03
362.15
370.64 -
- 362.35
14.60
370.83
15.02 376.70
385.18 - - 376.89
385.38 15.32
15.74 391.24399.73
- 391.44
- 399.9216.04
362.36 - 362.55 14.61 376.90 - 377.09 15.33 391.45 - 391.64 16.05
370.84
362.56 - - 371.03
362.75 15.03
14.62 385.39 - -
377.10 385.58
377.29 15.75
15.34 391.65399.93
- -
391.84 400.1216.06
371.04
362.76 - - 371.23
362.95 15.04
14.63 385.59 - -
377.30 385.78
377.50 15.76
15.35 391.85400.13
- -
392.04 400.3316.07
The CPP contribution
371.24
362.96 363.15would
- - 371.44 be $14.58
15.05
14.64 weekly.
385.79
377.51 - - 385.98
377.70 15.77
15.36 392.05400.34
- -
392.24 400.5316.08
363.16 - -
371.45 363.36
371.64 14.65
15.06 377.71
385.99 - - 377.90
386.18 15.37
15.78 392.25400.54
- 392.45
- 400.7316.09
363.37 - -
371.65 363.56
371.84 14.66
15.07 377.91
386.19 - - 378.10
386.39 15.38
15.79 392.46400.74
- 392.65
- 400.9316.10
371.85
363.57
- -
372.04
363.76 15.08
14.67 386.40 - - 378.31
378.11 386.59 15.3915.80 392.66400.94
- -
392.85 401.1316.11
4. 372.05 -
372.24 15.09 386.60 - - 378.51
386.79 15.4015.81 392.86401.14 - 401.3416.12
363.77
- 363.96 14.68 378.32 - 393.05
363.97
-
372.25 364.16
-
372.45 14.69
15.10 378.52
386.80 - - 378.71
386.99 15.4115.82 393.06401.35
- 393.25
- 401.5416.13
364.17
-
372.46 364.37
-
372.65 14.70
15.11 378.72
387.00 - - 378.91
387.19 15.4215.83 393.26401.55
- 393.46
- 401.7416.14
364.38 - 364.57 14.71 378.92 - 379.11 15.43 393.47 - 393.66 16.15
Employee's maximum
364.58 - CPP contribution
364.77 14.72for the year 2009 is
379.12 - $2,118.60
379.32 15.44 B-6
393.67 La- cotisation
393.86 maximale de
16.16
364.78 - 364.97 14.73 379.33 - 379.52 15.45 393.87 - 394.06 16.17
This information
364.98 - can be found
365.17 14.74in the 379.53
footnote - at379.72
the bottom
15.46of the 394.07
table. - 394.26 16.18
365.18
The maximum - contribution
365.38 14.75
is $2118.60 379.73 -
annually. 379.92 15.47 394.27 - 394.47 16.19
365.39 - 365.58 14.76 379.93 - 380.12 15.48 394.48 - 394.67 16.20
365.59 - 365.78 14.77 380.13 - 380.33 15.49 394.68 - 394.87 16.21
Data Page
365.79 4 - 365.98 14.78 380.34 - 380.53 15.50 394.88 - 395.07 Apprent
16.22
365.99 - 366.18 14.79 380.54 - 380.73 15.51 395.08 - 395.27 16.23
366.19 - 366.39 14.80 380.74 - 380.93 15.52 395.28 - 395.48 16.24
366.40 - 366.59 14.81 380.94 - 381.13 15.53 395.49 - 395.68 16.25
366.60 - 366.79 14.82 381.14 - 381.34 15.54 395.69 - 395.88 16.26
366.80 - 366.99 14.83 381.35 - 381.54 15.55 395.89 - 396.08 16.27
367.00 - 367.19 14.84 381.55 - 381.74 15.56 396.09 - 396.28 16.28
367.20 - 367.40 14.85 381.75 - 381.94 15.57 396.29 - 396.49 16.29
367.41 - 367.60 14.86 381.95 - 382.14 15.58 396.50 - 396.69 16.30
367.61 - 367.80 14.87 382.15 - 382.35 15.59 396.70 - 396.89 16.31
367.81 - 368.00 14.88 382.36 - 382.55 15.60 396.90 - 397.09 16.32
368.01 - 368.20 14.89 382.56 - 382.75 15.61 397.10 - 397.29 16.33
368.21 - 368.41 14.90 382.76 - 382.95 15.62 397.30 - 397.50 16.34
368.42 - 368.61 14.91 382.96 - 383.15 15.63 397.51 - 397.70 16.35
368.62 - 368.81 14.92 383.16 - 383.36 15.64 397.71 - 397.90 16.36
368.82 - 369.01 14.93 383.37 - 383.56 15.65 397.91 - 398.10 16.37
369.02 - 369.21 14.94 383.57 - 383.76 15.66 398.11 - 398.31 16.38
369.22 - 369.42 14.95 383.77 - 383.96 15.67 398.32 - 398.51 16.39
369.43 - 369.62 14.96 383.97 - 384.16 15.68 398.52 - 398.71 16.40
369.63 - 369.82 14.97 384.17 - 384.37 15.69 398.72 - 398.91 16.41
102 | APPRENTICESHIP369.83
AND WORKPLACE
- 370.02 MATHEMATICS
14.98 ETEXT
384.38 - 384.57 15.70 © OPEN
398.92SCHOOL
- BC
399.11 16.42
370.03 - 370.22 14.99 384.58 - 384.77 15.71 399.12 - 399.32 16.43
370.23 - 370.43 15.00 384.78 - 384.97 15.72 399.33 - 399.52 16.44
370.44 - 370.63 15.01 384.98 - 385.17 15.73 399.53 - 399.72 16.45
Lesson D: Activity 2: Self-Check
1. Income tax, CPP, EI
2. Answers will vary. Other deductions include union dues, health plans,
charitable donations, uniform fees, etc.
1. To use the table, you need to find Heidi’s weekly earnings.

Annual earnings = monthly earnings × 12
= $1767.52 × 12
= $21 210.28
Weekly earnings = annual earnings ÷ 52

= $21 210.28 ÷ 52
= $407.89
From the table, Heidi’s weekly CPP contributions are $16.86.
2.
A gross annual income (use $27 140.00
$47 200.00 if income is over
$47 200.00)
C contributory earnings (A – B) $23 640.00
D contribution rate (%) 4.95%(9.90% if self-employed)
F annual CPP contributions (C x E) $1170.18
G monthly CPP contributions ( /12) $97.52
Row A: $27 140.00 is less than the $47 200.00 maximum.

Row B: The first $3500 of earnings are exempt.
= $23 640.00
Row D: As an employee, his contribution rate was 4.95%.

= 0.0495 of $23 640.00
= $1170.18

Jerome’s employer would contribute another $1170.18 on Jerome’s behalf.

Row G: monthly contributions = $1170.18 ÷ 12
= $97.515
≈ $97.52
3. Being self-employed, Jerome’s contributions would be double the equivalent

employee’s contribution.
annual CPP contributions = 2 × $1170.18
= $2340.36
4. Determine Christian’s gross annual salary. Being paid bi-weekly means

being paid every 2 weeks, or 52 ÷ 2 = 26 times a year.
annual salary = 26 × $1230.75
= $31 999.50
A gross annual income (use $47 200.00 $31 999.50

if income is over $47 200.00)
B exempt earnings – $3500.00
C contributory earnings(Amt A less $28 499.50
Amt B)
D contribution rate (%) 4.95% (9.90% if self-
employed)
E contribution rate (decimal) 0.0495 (0.099if self-
employed)
F annual CPP contributions $1410.73
(Amt C × Amt F)
Row A: $31 999.50 is less than the $47 200.00 maximum.

Row B:The first $3500.00 of earnings are exempt.
= $28 499.50
Row D: As an employee, his contribution rate was 4.95%.

= 0.0495 × $28 499.50
= $1410.725 25
≈ $1410.73
bi-weekly contributions = $1410.73 ÷ 26

= $54.258 846 15...
≈ $54.26

1. Eduarta’s annual salary of $29 250.00 was less than the maximum insurable
earnings ($43 200.00).
Montréal is in Québec.Use the Québec rate of 1.36%. So,
Eduarta’s annual premiums = 1.36% of $29 250.00

= 0.0136 × $29 250.00
= $397.80
Eduarta’s monthly premiums = $397.80 ÷ 12

= $33.15
2. Eduarta’s annual salary of $29 250.00 was less than the maximum insurable
earnings ($43 200.00). Saskatoon is in Saskatchewan. The Saskatchewan rate
is 1.73%. So,
Eduarta’s annual premiums = 1.73% of $29 250.00
= 0.0173 × $29 250.00
= $506.025
≈ $506.03
Eduarta’s monthly premiums = $506.03 ÷ 12

= $42.169 1666...
≈ $42.17
3. Semimonthly means twice a month. There are 2 × 12, or 24, semimonthly

payments in a year.
Marvin’s annual pay = 24 × $1330.00
= $31 920.00
Marvins’s annual salary of $31 920.00 was less than the maximum insurable
earnings ($43 200.00). Use a rate of 1.73%. So,
Marvin’s’s annual premiums = 1.73% of $31 920.00

= 0.0173 × $31 920.00
= $552.216
≈ $552.22
His semimonthly monthly premiums = $552.22 ÷ 24

= $23.009 166 67
≈ $23.01

To use the tables, you need to know Frederick’s weekly pay.

$19 566.56 ÷ 52 = $376.28
From the tables in your Data Pages, you will find the following weekly
deductions:
CPP = $15.29
EI = $6.51
Federal Income Tax = $21.15
Provincial Income Tax = $2.70
Total weekly deductions = $15.29 + $6.51 + $21.15 + $2.70

= $45.65
Total annual deductions = $45.65 × 52

= $2373.80
Net annual pay = $19 566.56 – $2373.80

= $17 192.76

Name Gross Province Claim Taxable CPP EI Federal Provincial or Net pay
income or code income contribution premium tax Territorial tax
Territory
© OPEN SCHOOL BC
$3200.00/
Clive $3200.00/mo AB 1 $143.96 $55.36 $307.19 $159.86 $2533.63
mo
$925.00/
Lil $925.00/wk MB 1 $42.46 $16.00 $106.97 $83.36 $676.21
wk
Lesson D: Activity 6: Try This
$2700.00 $2700.00
Tom BC 2 $127.23 $46.71 $408.09 $146.00 $1971.97
biweekly biweekly
$2100.00
Wing YT 1 $1974.53 $96.73 $36.33 $225.25 $103.98 $1631.71
semimonthly
John 5200.00/mo NU 3 $4949.06 $242.96 $89.96 $633.30 $200.02 $4033.76

1. The following are sample answers based on the period of January 1, 2010.
APPRENTICESHIP AND WORKPLACE MATHEMATICS ETEXT | 107

2. a. Tina’s net pay per month is $1973.71.

b. Tina’s take-home pay would have been $2043.70. The take-home pay is
$69.99 more after the $100 raise in gross earnings. This is because the
CPP contributions increase proportionately and because income tax is a
graduated tax—the more you earn, the higher the tax rate is!
3. You should make sure the appropriate period is selected in the CRA Payroll
Deductions Online Calculator because the calculator will likely change each
year. These changes are made to reflect the current income-tax regulations.

Answers may vary. Answers provided are based on the CRA Payroll Deductions
Online Calculator set for January 1, 2010.
1. What is Georgina’s take-home pay as a percentage of her gross pay? What

percent were deductions? Round to the nearest tenth of one percent.
gross income = $3752.00/mo
net income = $2674.68
Let x be the percent the net income is of the gross income.
x 2674.68
=
100 3752.00
x 2674.68
100 × = 100 ×
100 3752.00
x = 71.28678038...
x = 71.3
Georgina’s net pay is approximately 71.3% of her gross income. Deductions
were 100% – 71.3% = 28.7% of her gross pay.
2. Access the CRA Payroll Deduction Online Calculator.

• Since Mercy is paid a salary, select “make a salary calculation.”

• “British Columbia” as the province of employment.

• “Biweekly” as Mercy’s pay period.
• January 1, 2010, as the period of required salary or commission. You will
enter this date for all lesson examples and questions, unless instructed
otherwise.
• “Next.”
On the third page:

• select “union dues,” “contribution to RRSPs or RPPs” and “other
deduction amounts” from the list of “Additional Options.”
On the fourth page:
• enter 57.00 under “Union Dues.”

• enter 100.00 under “Employee’s contributions to an RRSP.”
• enter 225.00 under “Other deduction amounts.”
On the fifth page, leave the default settings as they are and click “Calculate.”
The last page that comes up will give a summary of Mercy’s deductions and her
net income.
From the summary, the net income is $2010.57. However, this figure does not
include the $45.00 deducted in medical premiums.
So, Mercy’s biweekly net income is $2010.57 – $45.00 = $1965.57.
3. a. gross bi-weekly income = $2815.00

total income tax during this period = $342.20 + $121.78
= $463.98
Let x be the percent the taxes are of the gross income.

x 463.98
=
100 2815.00
x 463.98
100 × = 100 ×
100 2815.00
x = 16.48241563...
x = 16.5
Mercy’s taxes are approximately 16.5% of her gross income.
b. taxable income = $2433.00

Let x be the percent the taxes are of the taxable income.
x 463.98
=
100 2433.00
x 463.98
100 × = 100 ×
100 2433.00
x = 19.0702836
x = 19.1
Mercy’s taxes are approximately 19.1% of her taxable income.

4. Use the online calculator to determine Matty’s take-home pay in January.

$3798.30
10% raise on a salary of $5400.00 = 0.10 × $5400.00

= $540.00
Matty’s February salary = $5400.00 + $540.00

= $5940.00
Use the online calculator to determine Matty’s February take-home pay.

$4113.23
In January, 2010, Matty’s take-home pay was $3798.30. In February, 2010,
Matty’s take-home pay was $4113.23.
increase in take-home pay = $4113.23 – $3798.30

= $314.93
Let x be the percent increase in the take-home pay:
x 314.93
=
100 3798.30
x 314.93
100 × = 100 ×
100 3798.30
x = 8.29134086...
x = 8.3
Matty’s take-home pay increased 8.3% when his gross pay increased by 10%.
Matty’s take-home will not increase at the same rate as his raise because
CPP contribution increases more than 10%, and because income taxes are
graduated—the more you make, the more you will pay in taxes.

Lesson D: Activity 8: Mastering Concepts
The federal and provincial/territorial governments reduce taxes for those

who contribute towards their retirement for several reasons. Here are two
good reasons:
• Governments wish to reward those who plan for their retirement,

because governments know that those individuals will require less
government support in the future when they do retire.
• When those individuals retire, they will pay taxes on their pensions.
Governments will then recover the taxes they did not collect when those
now retired were working.

Being Paid on the Job—Appendix —Data Pages
Data Pages
TABLE OF CONVERSIONS
1 inch 2.54 centimetres

1 foot 30.5 centimetres
1 foot 0.305 metres
1 foot = 12 inches
1 yard = 3 feet
1 yard 0.915 metres
1 mile = 1760 yards
1 mile 1.6 kilometres
1 kilogram 2.2 pounds
1 litre 1.06 US quarts
1 litre 0.26 US gallons
1 gallon 4 quarts
6
1 British gallon US gallon
5
FORMULAE
Temperature
5
C= ( F 32 )
9
Trigonometry
(Put your calculator in Degree Mode)
• Right triangles
Pythagorean Theorem
a2 + b2 = c2
opposite
sin A = B
hypotenuse
adjacent c
cos A = a
hypotenuse
A
opposite C b
tan A =
adjacent

Data Pages
GEOMETRIC FORMULAE
cm
Key Legend
1
l = length P = perimeter
2
w = width C = circumference
b = base A = area
3
h = height SA = surface area

s = slant height V = volume
4
r = radius
5
d = diameter
6
Geometric Figure Perimeter Area

7
Rectangle P = 2l + 2w
8
or A = lw
9
P = 2 (l + w )
10
Triangle
bh
11
P = a+b+c A=
2
12
Circle
C = d
13
or A = r 2
14
C = 2r
15
Note: Use the value of programmed in your calculator rather

16
than the approximation of 3.14.

17
18
19
20

Data Pages
Geometric Figure Surface Area
Inches
Cylinder
Atop = r 2
r
• Abase = r 2
h
1
Aside = 2rh
SA = 2r 2 + 2rh
Sphere
SA = 4r 2
2
r or
•
SA = d 2
3
Cone
Aside = rs
s Abase = r 2
h
SA = r 2 + rs
4
r
Square-Based Pyramid 1
Atriangle = bs ( for each triangle )
2
s Abase = b 2
5
h
SA = 2bs + b 2
b b
Rectangular Prism SA = wh + wh + lw + lw + lh + lh
6
or
h w
l SA = 2 ( wh + lw + lh )
General Right Prism SA = the sum of the areas of

all the faces
7
General Pyramid SA = the sum of the areas of

all the faces
8
Note: Use the value of programmed in your calculator rather

than the approximation of 3.14.

pprenticeship and Workplace Mathematics 10 Data Page 3
Data Pages

Canada Pension Plan Contributions Cotisations au Régime de pensions du Canada
Weekly (52 pay periods a year) Hebdomadaire (52 périodes de paie par année)
Pay Pay Pay Pay
RPC RPC RPC RPC
From - De To - À From - De To - À From - De To - À From - De To - À
358.11 - 358.31 14.40 372.66 - 372.85 15.12 387.20 - 387.40 15.84 401.75 - 401.94 16.56
358.32 - 358.51 14.41 372.86 - 373.05 15.13 387.41 - 387.60 15.85 401.95 - 402.14 16.57
358.52 - 358.71 14.42 373.06 - 373.25 15.14 387.61 - 387.80 15.86 402.15 - 402.35 16.58
358.72 - 358.91 14.43 373.26 - 373.46 15.15 387.81 - 388.00 15.87 402.36 - 402.55 16.59
358.92 - 359.11 14.44 373.47 - 373.66 15.16 388.01 - 388.20 15.88 402.56 - 402.75 16.60
359.12 - 359.32 14.45 373.67 - 373.86 15.17 388.21 - 388.41 15.89 402.76 - 402.95 16.61
359.33 - 359.52 14.46 373.87 - 374.06 15.18 388.42 - 388.61 15.90 402.96 - 403.15 16.62
359.53 - 359.72 14.47 374.07 - 374.26 15.19 388.62 - 388.81 15.91 403.16 - 403.36 16.63
359.73 - 359.92 14.48 374.27 - 374.47 15.20 388.82 - 389.01 15.92 403.37 - 403.56 16.64
359.93 - 360.12 14.49 374.48 - 374.67 15.21 389.02 - 389.21 15.93 403.57 - 403.76 16.65
360.13 - 360.33 14.50 374.68 - 374.87 15.22 389.22 - 389.42 15.94 403.77 - 403.96 16.66
360.34 - 360.53 14.51 374.88 - 375.07 15.23 389.43 - 389.62 15.95 403.97 - 404.16 16.67
360.54 - 360.73 14.52 375.08 - 375.27 15.24 389.63 - 389.82 15.96 404.17 - 404.37 16.68
360.74 - 360.93 14.53 375.28 - 375.48 15.25 389.83 - 390.02 15.97 404.38 - 404.57 16.69
360.94 - 361.13 14.54 375.49 - 375.68 15.26 390.03 - 390.22 15.98 404.58 - 404.77 16.70
361.14 - 361.34 14.55 375.69 - 375.88 15.27 390.23 - 390.43 15.99 404.78 - 404.97 16.71
361.35 - 361.54 14.56 375.89 - 376.08 15.28 390.44 - 390.63 16.00 404.98 - 405.17 16.72
361.55 - 361.74 14.57 376.09 - 376.28 15.29 390.64 - 390.83 16.01 405.18 - 405.38 16.73
361.75 - 361.94 14.58 376.29 - 376.49 15.30 390.84 - 391.03 16.02 405.39 - 405.58 16.74
361.95 - 362.14 14.59 376.50 - 376.69 15.31 391.04 - 391.23 16.03 405.59 - 405.78 16.75
362.15 - 362.35 14.60 376.70 - 376.89 15.32 391.24 - 391.44 16.04 405.79 - 405.98 16.76
362.36 - 362.55 14.61 376.90 - 377.09 15.33 391.45 - 391.64 16.05 405.99 - 406.18 16.77
362.56 - 362.75 14.62 377.10 - 377.29 15.34 391.65 - 391.84 16.06 406.19 - 406.39 16.78
362.76 - 362.95 14.63 377.30 - 377.50 15.35 391.85 - 392.04 16.07 406.40 - 406.59 16.79
362.96 - 363.15 14.64 377.51 - 377.70 15.36 392.05 - 392.24 16.08 406.60 - 406.79 16.80
363.16 - 363.36 14.65 377.71 - 377.90 15.37 392.25 - 392.45 16.09 406.80 - 406.99 16.81
363.37 - 363.56 14.66 377.91 - 378.10 15.38 392.46 - 392.65 16.10 407.00 - 407.19 16.82
363.57 - 363.76 14.67 378.11 - 378.31 15.39 392.66 - 392.85 16.11 407.20 - 407.40 16.83
363.77 - 363.96 14.68 378.32 - 378.51 15.40 392.86 - 393.05 16.12 407.41 - 407.60 16.84
363.97 - 364.16 14.69 378.52 - 378.71 15.41 393.06 - 393.25 16.13 407.61 - 407.80 16.85
364.17 - 364.37 14.70 378.72 - 378.91 15.42 393.26 - 393.46 16.14 407.81 - 408.00 16.86
364.38 - 364.57 14.71 378.92 - 379.11 15.43 393.47 - 393.66 16.15 408.01 - 408.20 16.87
364.58 - 364.77 14.72 379.12 - 379.32 15.44 393.67 - 393.86 16.16 408.21 - 408.41 16.88
364.78 - 364.97 14.73 379.33 - 379.52 15.45 393.87 - 394.06 16.17 408.42 - 408.61 16.89
364.98 - 365.17 14.74 379.53 - 379.72 15.46 394.07 - 394.26 16.18 408.62 - 408.81 16.90
365.18 - 365.38 14.75 379.73 - 379.92 15.47 394.27 - 394.47 16.19 408.82 - 409.01 16.91
365.39 - 365.58 14.76 379.93 - 380.12 15.48 394.48 - 394.67 16.20 409.02 - 409.21 16.92
365.59 - 365.78 14.77 380.13 - 380.33 15.49 394.68 - 394.87 16.21 409.22 - 409.42 16.93
365.79 - 365.98 14.78 380.34 - 380.53 15.50 394.88 - 395.07 16.22 409.43 - 409.62 16.94
365.99 - 366.18 14.79 380.54 - 380.73 15.51 395.08 - 395.27 16.23 409.63 - 409.82 16.95
366.19 - 366.39 14.80 380.74 - 380.93 15.52 395.28 - 395.48 16.24 409.83 - 410.02 16.96
366.40 - 366.59 14.81 380.94 - 381.13 15.53 395.49 - 395.68 16.25 410.03 - 410.22 16.97
366.60 - 366.79 14.82 381.14 - 381.34 15.54 395.69 - 395.88 16.26 410.23 - 410.43 16.98
366.80 - 366.99 14.83 381.35 - 381.54 15.55 395.89 - 396.08 16.27 410.44 - 410.63 16.99
367.00 - 367.19 14.84 381.55 - 381.74 15.56 396.09 - 396.28 16.28 410.64 - 410.83 17.00
367.20 - 367.40 14.85 381.75 - 381.94 15.57 396.29 - 396.49 16.29 410.84 - 411.03 17.01
367.41 - 367.60 14.86 381.95 - 382.14 15.58 396.50 - 396.69 16.30 411.04 - 411.23 17.02
367.61 - 367.80 14.87 382.15 - 382.35 15.59 396.70 - 396.89 16.31 411.24 - 411.44 17.03
367.81 - 368.00 14.88 382.36 - 382.55 15.60 396.90 - 397.09 16.32 411.45 - 411.64 17.04
368.01 - 368.20 14.89 382.56 - 382.75 15.61 397.10 - 397.29 16.33 411.65 - 411.84 17.05
368.21 - 368.41 14.90 382.76 - 382.95 15.62 397.30 - 397.50 16.34 411.85 - 412.04 17.06
368.42 - 368.61 14.91 382.96 - 383.15 15.63 397.51 - 397.70 16.35 412.05 - 412.24 17.07
368.62 - 368.81 14.92 383.16 - 383.36 15.64 397.71 - 397.90 16.36 412.25 - 412.45 17.08
368.82 - 369.01 14.93 383.37 - 383.56 15.65 397.91 - 398.10 16.37 412.46 - 412.65 17.09
369.02 - 369.21 14.94 383.57 - 383.76 15.66 398.11 - 398.31 16.38 412.66 - 412.85 17.10
369.22 - 369.42 14.95 383.77 - 383.96 15.67 398.32 - 398.51 16.39 412.86 - 413.05 17.11
369.43 - 369.62 14.96 383.97 - 384.16 15.68 398.52 - 398.71 16.40 413.06 - 413.25 17.12
369.63 - 369.82 14.97 384.17 - 384.37 15.69 398.72 - 398.91 16.41 413.26 - 413.46 17.13
369.83 - 370.02 14.98 384.38 - 384.57 15.70 398.92 - 399.11 16.42 413.47 - 413.66 17.14
370.03 - 370.22 14.99 384.58 - 384.77 15.71 399.12 - 399.32 16.43 413.67 - 413.86 17.15
370.23 - 370.43 15.00 384.78 - 384.97 15.72 399.33 - 399.52 16.44 413.87 - 414.06 17.16
370.44 - 370.63 15.01 384.98 - 385.17 15.73 399.53 - 399.72 16.45 414.07 - 414.26 17.17
370.64 - 370.83 15.02 385.18 - 385.38 15.74 399.73 - 399.92 16.46 414.27 - 414.47 17.18
370.84 - 371.03 15.03 385.39 - 385.58 15.75 399.93 - 400.12 16.47 414.48 - 414.67 17.19
371.04 - 371.23 15.04 385.59 - 385.78 15.76 400.13 - 400.33 16.48 414.68 - 414.87 17.20
371.24 - 371.44 15.05 385.79 - 385.98 15.77 400.34 - 400.53 16.49 414.88 - 415.07 17.21
371.45 - 371.64 15.06 385.99 - 386.18 15.78 400.54 - 400.73 16.50 415.08 - 415.27 17.22
371.65 - 371.84 15.07 386.19 - 386.39 15.79 400.74 - 400.93 16.51 415.28 - 415.48 17.23
371.85 - 372.04 15.08 386.40 - 386.59 15.80 400.94 - 401.13 16.52 415.49 - 415.68 17.24
372.05 - 372.24 15.09 386.60 - 386.79 15.81 401.14 - 401.34 16.53 415.69 - 415.88 17.25
372.25 - 372.45 15.10 386.80 - 386.99 15.82 401.35 - 401.54 16.54 415.89 - 416.08 17.26
372.46 - 372.65 15.11 387.00 - 387.19 15.83 401.55 - 401.74 16.55 416.09 - 416.28 17.27
Employee's maximum CPP contribution for the year 2009 is $2,118.60 B-6 La cotisation maximale de l'employé au RPC pour l'année 2009 est de 2 118,60 $
Data Page 4 Apprenticeship and Workplace Mathematics 10

Data Pages
Employment Insurance Premiums Cotisations à l'assurance-emploi

Insurable Earnings EI Insurable Earnings EI Insurable Earnings EI Insurable Earnings EI
Rémunération assurable premium Rémunération assurable premium Rémunération assurable premium Rémunération assurable premium
Cotisation Cotisation Cotisation Cotisation
From - De To - À d'AE From - De To - À d'AE From - De To - À d'AE From - De To - À d'AE
333.24 - 333.81 5.77 374.86 - 375.43 6.49 416.48 - 417.05 7.21 458.10 - 458.67 7.93
333.82 - 334.39 5.78 375.44 - 376.01 6.50 417.06 - 417.63 7.22 458.68 - 459.24 7.94
334.40 - 334.97 5.79 376.02 - 376.58 6.51 417.64 - 418.20 7.23 459.25 - 459.82 7.95
334.98 - 335.54 5.80 376.59 - 377.16 6.52 418.21 - 418.78 7.24 459.83 - 460.40 7.96
335.55 - 336.12 5.81 377.17 - 377.74 6.53 418.79 - 419.36 7.25 460.41 - 460.98 7.97
336.13 - 336.70 5.82 377.75 - 378.32 6.54 419.37 - 419.94 7.26 460.99 - 461.56 7.98
336.71 - 337.28 5.83 378.33 - 378.90 6.55 419.95 - 420.52 7.27 461.57 - 462.13 7.99
337.29 - 337.86 5.84 378.91 - 379.47 6.56 420.53 - 421.09 7.28 462.14 - 462.71 8.00
337.87 - 338.43 5.85 379.48 - 380.05 6.57 421.10 - 421.67 7.29 462.72 - 463.29 8.01
338.44 - 339.01 5.86 380.06 - 380.63 6.58 421.68 - 422.25 7.30 463.30 - 463.87 8.02
339.02 - 339.59 5.87 380.64 - 381.21 6.59 422.26 - 422.83 7.31 463.88 - 464.45 8.03
339.60 - 340.17 5.88 381.22 - 381.79 6.60 422.84 - 423.41 7.32 464.46 - 465.02 8.04
340.18 - 340.75 5.89 381.80 - 382.36 6.61 423.42 - 423.98 7.33 465.03 - 465.60 8.05
340.76 - 341.32 5.90 382.37 - 382.94 6.62 423.99 - 424.56 7.34 465.61 - 466.18 8.06
341.33 - 341.90 5.91 382.95 - 383.52 6.63 424.57 - 425.14 7.35 466.19 - 466.76 8.07
341.91 - 342.48 5.92 383.53 - 384.10 6.64 425.15 - 425.72 7.36 466.77 - 467.34 8.08
342.49 - 343.06 5.93 384.11 - 384.68 6.65 425.73 - 426.30 7.37 467.35 - 467.91 8.09
343.07 - 343.64 5.94 384.69 - 385.26 6.66 426.31 - 426.87 7.38 467.92 - 468.49 8.10
343.65 - 344.21 5.95 385.27 - 385.83 6.67 426.88 - 427.45 7.39 468.50 - 469.07 8.11
344.22 - 344.79 5.96 385.84 - 386.41 6.68 427.46 - 428.03 7.40 469.08 - 469.65 8.12
344.80 - 345.37 5.97 386.42 - 386.99 6.69 428.04 - 428.61 7.41 469.66 - 470.23 8.13
345.38 - 345.95 5.98 387.00 - 387.57 6.70 428.62 - 429.19 7.42 470.24 - 470.80 8.14
345.96 - 346.53 5.99 387.58 - 388.15 6.71 429.20 - 429.76 7.43 470.81 - 471.38 8.15
346.54 - 347.10 6.00 388.16 - 388.72 6.72 429.77 - 430.34 7.44 471.39 - 471.96 8.16
347.11 - 347.68 6.01 388.73 - 389.30 6.73 430.35 - 430.92 7.45 471.97 - 472.54 8.17
347.69 - 348.26 6.02 389.31 - 389.88 6.74 430.93 - 431.50 7.46 472.55 - 473.12 8.18
348.27 - 348.84 6.03 389.89 - 390.46 6.75 431.51 - 432.08 7.47 473.13 - 473.69 8.19
348.85 - 349.42 6.04 390.47 - 391.04 6.76 432.09 - 432.65 7.48 473.70 - 474.27 8.20
349.43 - 349.99 6.05 391.05 - 391.61 6.77 432.66 - 433.23 7.49 474.28 - 474.85 8.21
350.00 - 350.57 6.06 391.62 - 392.19 6.78 433.24 - 433.81 7.50 474.86 - 475.43 8.22
350.58 - 351.15 6.07 392.20 - 392.77 6.79 433.82 - 434.39 7.51 475.44 - 476.01 8.23
351.16 - 351.73 6.08 392.78 - 393.35 6.80 434.40 - 434.97 7.52 476.02 - 476.58 8.24
351.74 - 352.31 6.09 393.36 - 393.93 6.81 434.98 - 435.54 7.53 476.59 - 477.16 8.25
352.32 - 352.89 6.10 393.94 - 394.50 6.82 435.55 - 436.12 7.54 477.17 - 477.74 8.26
352.90 - 353.46 6.11 394.51 - 395.08 6.83 436.13 - 436.70 7.55 477.75 - 478.32 8.27
353.47 - 354.04 6.12 395.09 - 395.66 6.84 436.71 - 437.28 7.56 478.33 - 478.90 8.28
354.05 - 354.62 6.13 395.67 - 396.24 6.85 437.29 - 437.86 7.57 478.91 - 479.47 8.29
354.63 - 355.20 6.14 396.25 - 396.82 6.86 437.87 - 438.43 7.58 479.48 - 480.05 8.30
355.21 - 355.78 6.15 396.83 - 397.39 6.87 438.44 - 439.01 7.59 480.06 - 480.63 8.31
355.79 - 356.35 6.16 397.40 - 397.97 6.88 439.02 - 439.59 7.60 480.64 - 481.21 8.32
356.36 - 356.93 6.17 397.98 - 398.55 6.89 439.60 - 440.17 7.61 481.22 - 481.79 8.33
356.94 - 357.51 6.18 398.56 - 399.13 6.90 440.18 - 440.75 7.62 481.80 - 482.36 8.34
357.52 - 358.09 6.19 399.14 - 399.71 6.91 440.76 - 441.32 7.63 482.37 - 482.94 8.35
358.10 - 358.67 6.20 399.72 - 400.28 6.92 441.33 - 441.90 7.64 482.95 - 483.52 8.36
358.68 - 359.24 6.21 400.29 - 400.86 6.93 441.91 - 442.48 7.65 483.53 - 484.10 8.37
359.25 - 359.82 6.22 400.87 - 401.44 6.94 442.49 - 443.06 7.66 484.11 - 484.68 8.38
359.83 - 360.40 6.23 401.45 - 402.02 6.95 443.07 - 443.64 7.67 484.69 - 485.26 8.39
360.41 - 360.98 6.24 402.03 - 402.60 6.96 443.65 - 444.21 7.68 485.27 - 485.83 8.40
360.99 - 361.56 6.25 402.61 - 403.17 6.97 444.22 - 444.79 7.69 485.84 - 486.41 8.41
361.57 - 362.13 6.26 403.18 - 403.75 6.98 444.80 - 445.37 7.70 486.42 - 486.99 8.42
362.14 - 362.71 6.27 403.76 - 404.33 6.99 445.38 - 445.95 7.71 487.00 - 487.57 8.43
362.72 - 363.29 6.28 404.34 - 404.91 7.00 445.96 - 446.53 7.72 487.58 - 488.15 8.44
363.30 - 363.87 6.29 404.92 - 405.49 7.01 446.54 - 447.10 7.73 488.16 - 488.72 8.45
363.88 - 364.45 6.30 405.50 - 406.06 7.02 447.11 - 447.68 7.74 488.73 - 489.30 8.46
364.46 - 365.02 6.31 406.07 - 406.64 7.03 447.69 - 448.26 7.75 489.31 - 489.88 8.47
365.03 - 365.60 6.32 406.65 - 407.22 7.04 448.27 - 448.84 7.76 489.89 - 490.46 8.48
365.61 - 366.18 6.33 407.23 - 407.80 7.05 448.85 - 449.42 7.77 490.47 - 491.04 8.49
366.19 - 366.76 6.34 407.81 - 408.38 7.06 449.43 - 449.99 7.78 491.05 - 491.61 8.50
366.77 - 367.34 6.35 408.39 - 408.95 7.07 450.00 - 450.57 7.79 491.62 - 492.19 8.51
367.35 - 367.91 6.36 408.96 - 409.53 7.08 450.58 - 451.15 7.80 492.20 - 492.77 8.52
367.92 - 368.49 6.37 409.54 - 410.11 7.09 451.16 - 451.73 7.81 492.78 - 493.35 8.53
368.50 - 369.07 6.38 410.12 - 410.69 7.10 451.74 - 452.31 7.82 493.36 - 493.93 8.54
369.08 - 369.65 6.39 410.70 - 411.27 7.11 452.32 - 452.89 7.83 493.94 - 494.50 8.55
369.66 - 370.23 6.40 411.28 - 411.84 7.12 452.90 - 453.46 7.84 494.51 - 495.08 8.56
370.24 - 370.80 6.41 411.85 - 412.42 7.13 453.47 - 454.04 7.85 495.09 - 495.66 8.57
370.81 - 371.38 6.42 412.43 - 413.00 7.14 454.05 - 454.62 7.86 495.67 - 496.24 8.58
371.39 - 371.96 6.43 413.01 - 413.58 7.15 454.63 - 455.20 7.87 496.25 - 496.82 8.59
371.97 - 372.54 6.44 413.59 - 414.16 7.16 455.21 - 455.78 7.88 496.83 - 497.39 8.60
372.55 - 373.12 6.45 414.17 - 414.73 7.17 455.79 - 456.35 7.89 497.40 - 497.97 8.61
373.13 - 373.69 6.46 414.74 - 415.31 7.18 456.36 - 456.93 7.90 497.98 - 498.55 8.62
373.70 - 374.27 6.47 415.32 - 415.89 7.19 456.94 - 457.51 7.91 498.56 - 499.13 8.63
374.28 - 374.85 6.48 415.90 - 416.47 7.20 457.52 - 458.09 7.92 499.14 - 499.71 8.64
Yearly maximum insurable earnings are $42,300 Le maximum annuel de la rémunération assurable est de 42 300 $
Yearly maximum employee premiums are $731.79 La cotisation maximale annuelle de l'employé est de 731,79 $
The premium rate for 2009 is 1.73 % Le taux de cotisation pour 2009 est de 1,73 %
C-3

Apprenticeship and Workplace Mathematics 10 Data Page 5
Data Pages
Federal tax deductions Retenues d'impôt fédéral

Effective January 1, 2009 En vigueur le 1er janvier 2009
Also look up the tax deductions Cherchez aussi les retenues d'impôt
in the provincial table dans la table provinciale
Pay Federal claim codes/Codes de demande fédéraux
Rémunération 0 1 2 3 4 5 6 7 8 9 10

335 - 339 44.65 15.55 12.70 7.00 1.30

339 - 343 45.20 16.10 13.25 7.55 1.85
343 - 347 45.80 16.65 13.80 8.10 2.45
347 - 351 46.35 17.20 14.35 8.65 3.00
351 - 355 46.90 17.75 14.90 9.25 3.55
355 - 359 47.45 18.35 15.50 9.80 4.10
359 - 363 48.00 18.90 16.05 10.35 4.65
363 - 367 48.60 19.45 16.60 10.90 5.25
367 - 371 49.15 20.00 17.15 11.45 5.80 .10
371 - 375 49.70 20.55 17.70 12.05 6.35 .65
375 - 379 50.25 21.15 18.30 12.60 6.90 1.20
379 - 383 50.80 21.70 18.85 13.15 7.45 1.80
383 - 387 51.40 22.25 19.40 13.70 8.00 2.35
387 - 391 51.95 22.80 19.95 14.25 8.60 2.90
391 - 395 52.50 23.35 20.50 14.85 9.15 3.45
395 - 399 53.05 23.95 21.10 15.40 9.70 4.00
399 - 403 53.60 24.50 21.65 15.95 10.25 4.60
403 - 407 54.20 25.05 22.20 16.50 10.80 5.15
407 - 411 54.75 25.60 22.75 17.05 11.40 5.70
411 - 415 55.30 26.15 23.30 17.65 11.95 6.25 .55
415 - 419 55.85 26.75 23.90 18.20 12.50 6.80 1.15
419 - 423 56.40 27.30 24.45 18.75 13.05 7.40 1.70
423 - 427 57.00 27.85 25.00 19.30 13.60 7.95 2.25
427 - 431 57.55 28.40 25.55 19.85 14.20 8.50 2.80
431 - 435 58.10 28.95 26.10 20.45 14.75 9.05 3.35
435 - 439 58.65 29.50 26.70 21.00 15.30 9.60 3.95
439 - 443 59.20 30.10 27.25 21.55 15.85 10.20 4.50
443 - 447 59.80 30.65 27.80 22.10 16.40 10.75 5.05
447 - 451 60.35 31.20 28.35 22.65 17.00 11.30 5.60
451 - 455 60.90 31.75 28.90 23.25 17.55 11.85 6.15 .50
455 - 459 61.45 32.30 29.50 23.80 18.10 12.40 6.75 1.05
459 - 463 62.00 32.90 30.05 24.35 18.65 12.95 7.30 1.60
463 - 467 62.60 33.45 30.60 24.90 19.20 13.55 7.85 2.15
467 - 471 63.15 34.00 31.15 25.45 19.80 14.10 8.40 2.70
471 - 475 63.70 34.55 31.70 26.05 20.35 14.65 8.95 3.30
475 - 479 64.25 35.10 32.30 26.60 20.90 15.20 9.55 3.85
479 - 483 64.80 35.70 32.85 27.15 21.45 15.75 10.10 4.40
483 - 487 65.40 36.25 33.40 27.70 22.00 16.35 10.65 4.95
487 - 491 65.95 36.80 33.95 28.25 22.60 16.90 11.20 5.50
491 - 495 66.50 37.35 34.50 28.85 23.15 17.45 11.75 6.10 .40
495 - 499 67.05 37.90 35.10 29.40 23.70 18.00 12.35 6.65 .95
499 - 503 67.60 38.50 35.65 29.95 24.25 18.55 12.90 7.20 1.50
503 - 507 68.20 39.05 36.20 30.50 24.80 19.15 13.45 7.75 2.05
507 - 511 68.75 39.60 36.75 31.05 25.40 19.70 14.00 8.30 2.65
511 - 515 69.30 40.15 37.30 31.65 25.95 20.25 14.55 8.90 3.20
515 - 519 69.85 40.70 37.90 32.20 26.50 20.80 15.15 9.45 3.75
519 - 523 70.40 41.30 38.45 32.75 27.05 21.35 15.70 10.00 4.30
523 - 527 71.00 41.85 39.00 33.30 27.60 21.95 16.25 10.55 4.85
527 - 531 71.55 42.40 39.55 33.85 28.20 22.50 16.80 11.10 5.45
531 - 535 72.10 42.95 40.10 34.45 28.75 23.05 17.35 11.70 6.00 .30
535 - 539 72.65 43.50 40.70 35.00 29.30 23.60 17.90 12.25 6.55 .85
539 - 543 73.20 44.10 41.25 35.55 29.85 24.15 18.50 12.80 7.10 1.40
543 - 547 73.80 44.65 41.80 36.10 30.40 24.75 19.05 13.35 7.65 2.00
547 - 551 74.35 45.20 42.35 36.65 31.00 25.30 19.60 13.90 8.25 2.55
551 - 555 74.90 45.75 42.90 37.25 31.55 25.85 20.15 14.50 8.80 3.10
This table is available on TOD D-2 Vous pouvez obtenir cette table sur TSD

Data Page 6 Apprenticeship and Workplace Mathematics 10
Data Pages
British Columbia provincial tax deductions Retenues d'impôt provincial de la Colombie-Britannique

Effective January 1, 2009 En vigueur le 1er janvier 2009
Also look up the tax deductions Cherchez aussi les retenues d'impôt
in the federal table dans la table fédérale
Pay Provincial claim codes/Codes de demande provinciaux
Rémunération 0 1 2 3 4 5 6 7 8 9 10

343 * .00 *You normally use claim code ''0'' only for
non-resident employees. However, if you
343 - 345 9.30 .20
have non-resident employees who earn less
345 - 347 9.45 .35 than the minimum amount shown in the ''Pay''
347 - 349 9.60 .50 column, you may not be able to use these
tables. Instead, refer to the ''Step-by-step
349 - 351 9.80 .65 calculation of tax deductions'' in Section ''A''
351 - 353 9.95 .80 of this publication.
353 - 355 10.10 .95
*Le code de demande «0» est normalement
355 - 357 10.25 1.15 .10 utilisé seulement pour les non-résidents.
357 - 359 10.40 1.30 .25 Cependant, si la rémunération de votre
employé non résidant est inférieure au
359 - 361 10.55 1.45 .40
montant minimum indiqué dans la colonne
361 - 363 10.75 1.60 .60 «Rémunération», vous ne pourrez peut-être
363 - 365 10.90 1.75 .75 pas utiliser ces tables. Reportez-vous
alors au «Calcul des retenues d'impôt, étape
365 - 367 11.05 1.90 .90 par étape» dans la section «A» de
367 - 369 11.20 2.10 1.05 cette publication.
369 - 371 11.35 2.25 1.20
371 - 373 11.50 2.40 1.35
373 - 375 11.70 2.55 1.55
375 - 377 11.85 2.70 1.70
377 - 379 12.00 2.90 1.85
379 - 381 12.15 3.05 2.00
381 - 383 12.30 3.20 2.15 .10
383 - 385 12.45 3.35 2.30 .25
385 - 387 12.65 3.50 2.50 .45
387 - 389 12.80 3.65 2.65 .60
389 - 391 12.95 3.85 2.80 .75
391 - 393 13.10 4.00 2.95 .90
393 - 395 13.25 4.15 3.10 1.05
395 - 397 13.40 4.30 3.30 1.20
397 - 399 13.60 4.45 3.45 1.40
399 - 401 13.75 4.60 3.60 1.55
401 - 403 13.90 4.80 3.75 1.70
403 - 405 14.05 4.95 3.90 1.85
405 - 407 14.20 5.10 4.05 2.00
407 - 409 14.35 5.25 4.25 2.15 .10
409 - 411 14.55 5.40 4.40 2.35 .30
411 - 413 14.70 5.55 4.55 2.50 .45
413 - 415 14.85 5.75 4.70 2.65 .60
415 - 417 15.00 5.90 4.85 2.80 .75
417 - 419 15.15 6.05 5.00 2.95 .90
419 - 421 15.30 6.20 5.20 3.10 1.05
421 - 423 15.50 6.35 5.35 3.30 1.25
423 - 425 15.65 6.50 5.50 3.45 1.40
425 - 427 15.80 6.70 5.65 3.60 1.55
427 - 429 15.95 6.85 5.80 3.75 1.70
429 - 431 16.10 7.00 5.95 3.90 1.85
431 - 433 16.25 7.15 6.15 4.10 2.00
433 - 435 16.45 7.30 6.30 4.25 2.20 .15
435 - 437 16.60 7.45 6.45 4.40 2.35 .30
437 - 439 16.75 7.65 6.60 4.55 2.50 .45
439 - 441 16.90 7.80 6.75 4.70 2.65 .60
441 - 443 17.05 7.95 6.90 4.85 2.80 .75
443 - 445 17.20 8.10 7.10 5.05 2.95 .90
445 - 447 17.40 8.25 7.25 5.20 3.15 1.10
447 - 449 17.55 8.40 7.40 5.35 3.30 1.25
449 - 451 17.70 8.60 7.55 5.50 3.45 1.40
This table is available on TOD E-1 Vous pouvez obtenir cette table sur TSD

Apprenticeship and Workplace Mathematics 10 Data Page 7
Being Paid on the Job—Appendix —Glossary
Glossary
acre (ac)
a unit of area in the imperial system
An acre is 22 yd wide by 220 yd long or 4840 yd2.
area
a measurement of how many square units into which a surface may be divided
For example, if your living room carpet can be divided into 10 square metres, its
area is 10 m2.
capacity
a measurement of how much a container can hold
Commonly, capacity refers to the amount of liquid that can be poured into a
container, but it can also be used to refer to an amount of solid that can be placed
into a container.
Celsius
a temperature scale commonly used in every major country throughout the world,
except the United States
compatible numbers
numbers that are easy to use in a mental computation, especially division
cubic foot (ft3)

a unit of volume in the imperial system
A cubic foot is the volume of a cube having an edge length of 1 ft.
cubic inch (in3)

A cubic inch is the volume of a cube having an edge length of 1 in.
cubic yard (yd3)

A cubic yard is the volume of a cube having an edge length of 1 yd.
foot
a unit of length in the imperial system equal to 12 in
A measure of one foot can be expressed as 1 ft or 1'.

gallon (gal)
a measure of capacity in the imperial system
A gallon is 4 qt in size.
hectare
the area of a square 100 m on a side. The symbol for one hectare is 1 ha.
inch
a unit of length in the imperial system
A measure of 1 inch can be written as 1 in or 1".
kilogram (kg)
the base unit of mass in the metric system
A kilogram is equal to the mass of a certain cylinder of platinum-iridium alloy kept
at the International Bureau of Weights and Measures in France.
litre (L)
the capacity of a container having a volume of 1000 cm3
Since 1 L = 1000 mL, 1 mL = 1 cm3.
long ton
a unit of weight (mass) in the imperial system
1 long ton = 2240 lb
mass
a measure of the quantity of matter in an object
metre
the base unit of length (or linear measure) in SI
mile (mi)
The mile is defined today as exactly 5280 ft.
ounce (oz)
There are 16 oz in 1lb.
1 lb = 16 oz

pint (pt)
A pint is roughly equal to 0.5 L.
pound (lb)
One pound is defined as exactly 0.453 592 37 kg.
prism
in geometry, a 3-D object that has two congruent and parallel faces (the top and
bottom bases) and lateral faces that are parallelograms
Such a 3-D object is also known as a rectangular box.
The following is a 3-D object known in geometry as a prism.
proportion
a statement showing one ratio equal to another
1 3
For example, = is a proportion statement.
12 36
quart(qt)
There are 2 pt in a quart.
A quart is approximately equal to 1 L.
short ton
a unit of weight (mass) in the imperial system (also called a ton)
1 short ton = 2000 lb
square foot (ft2)

A square foot is the area of a square 1ft on a side.
square inch (in2)

A square inch is the area of a square 1 in on a side.
square mile(mi2)
A square mile is the area of a square 1 mi on a side.

square yard (yd2)

A square yard is the area of a square 1yd on a side.
ton
a unit of weight (mass) in the imperial system (also called a short ton)
1 ton = 2000 lb
tonne (t)
in the metric system, a unit of mass equal to a 1000 kg
1 t = 1000 kg.
volume
a measurement of how many cubic units into which a object or space may be
divided
For example, if your living room is 5 m long by 3 m wide by 3 m high, its volume is
5 m × 3 m × 3 m = 45 m3.
weight
a measure of the force of gravity on an object
yard (yd)
One yard equals 3 ft or 0.9411 m.

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Version 01

Being Paid On the Job

Module Tests: Barb Lajeunesse, Michael Finnigan (SD 34)

Being Paid on the Job. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1

Download Adobe Acrobat Reader:

• Try This activities are hands-on, exploratory activities.

• Self-Check activities provide practice with the skills and

• Mastering Concepts activities extend and apply the skills you

Bringing Ideas Together

© OPEN SCHOOL BC APPRENTICESHIP AND WORKPLACE MATHEMATICS ETEXT | v

At the end of each section you will find:

Throughout the section, you will see the following features:

AWM online resource (optional)

vi | APPRENTICESHIP AND WORKPLACE MATHEMATICS ETEXT © OPEN SCHOOL BC

• write questions about things you don’t understand.

• note things that you want to look at again.

• draw pictures that help you understand the math.

• identify words that you don’t understand.

• connect what you are learning to what you already know.

• make your own notes or comments.

Materials and Resources

© OPEN SCHOOL BC APPRENTICESHIP AND WORKPLACE MATHEMATICS ETEXT | vii

Being Paid on the Job

Photo by Shanta Giddens © 2010 Photo by Nate A. © 2010

In this section you will:

© OPEN SCHOOL BC APPRENTICESHIP AND WORKPLACE MATHEMATICS ETEXT | 1

• What are the advantages and disadvantages of wages and salaries?

© OPEN SCHOOL BC APPRENTICESHIP AND WORKPLACE MATHEMATICS ETEXT | 3

Photo by OPIS © 2010

Randy is a welder. After completing Grade 12, he enrolled in a

Randy now works in the Edmonton area and, from-time-to time, in

At his current job, Randy’s wage is $35.00/h for an eight-hour shift.

4 | APPRENTICESHIP AND WORKPLACE MATHEMATICS ETEXT © OPEN SCHOOL BC

Get Started My Notes

Start this lesson by brainstorming some different job and career

Here are some things you may want to start with:

• Jobs you know about

Turn to the solutions at the end of the section and mark

© OPEN SCHOOL BC APPRENTICESHIP AND WORKPLACE MATHEMATICS ETEXT | 5

A wage is the amount of money a worker receives hourly or daily for

Average (mean) wage is the wage determined by adding together the

Median wage is the wage determined by splitting the people

Order the wages from lowest to highest.

$16.00/h, $17.00/h, $18.00/h, $19.00/h, $21.00/h, $65.00/h

Highlight or circle the middle number. Since there is an even number

$16.00/h, $17.00/h, $18.00/h, $19.00/h, $21.00/h, $65.00/h

6 | APPRENTICESHIP AND WORKPLACE MATHEMATICS ETEXT © OPEN SCHOOL BC

The average wage is $26.00/hour.

S tart your research at the AWM 10 Website. The links

If you cannot perform this research, do your best to answer questions

© OPEN SCHOOL BC APPRENTICESHIP AND WORKPLACE MATHEMATICS ETEXT | 7

1. What job did you research?

3. The average starting wage for a painter in Alberta is $18.50/h. The

8 | APPRENTICESHIP AND WORKPLACE MATHEMATICS ETEXT © OPEN SCHOOL BC

4. Eight people were asked to indicate how much they earned

Turn to the solutions at the end of the section and mark

Bringing Ideas Together

In Get Started and Explore, you examined several occupations and

Construction workers, factory workers, fast-food workers, and grocery

Minimum wages are set by government legislation. In British Columbia,

S tart your research at the AWM 10 Website. The links