Whole Numbers; How To Dissect And Solve Word 全数字如何剖析和解决字.pptVIP

* * * * * * * * * * * * * 9-* McGraw-Hill/Irwin ?2008 The McGraw-Hill Companies, All Rights Reserved Payroll Kirkwood Community College March 2, 2009 Presented by Sanh Tran, MBA, CPIM, CTL Chapter 9 Payroll Define, compare, and contrast weekly, biweekly, semimonthly, and monthly pay periods Calculate gross pay with overtime on the basis of time Calculate gross pay for piecework, differential pay schedule, straight commission, variable commission scale and salary plus commission Payroll #9 Learning Unit Objectives Calculating Various Types of Employees’ Gross Pay LU9.1 Prepare and explain the parts of a payroll register Explain and calculate federal and state unemployment taxes Payroll #9 Learning Unit Objectives Computing Payroll Deductions for Employees’ Pay; Employers’ Responsibilities LU9.2 Payroll Cycles Hourly Rate of Pay; Calculation of Overtime Gross pay = Hours Employee worked x Rate per hour Hourly overtime pay rate = Regular hourly pay rate x 1.5 Gross pay = Earnings for 40 hours + Earnings at time-and-a-half rate Hourly Rate of Pay; Calculation of Overtime Employee M T W Th F S Total R Valdez 13 8.5 10 8 11.25 10.75 61.5 Hourly overtime pay rate = Regular hourly pay rate x 1.5 Gross pay = Earnings for 40 hours + Earnings at time-and-a-half rate (40 hours x $9) + (21.5 hours x 13.5) $360 + $290.25 = $650.25 61.5 – 40 = 21.5 overtime hours $9 x 1.5 = 13.50 overtime rate Straight Piece Rate Pay Straight Piece Rate Pay Gross pay = Number of units produced x Rate per unit Rob produced 900 dolls. He is paid $.96 per doll. Calculate his gross pay 900 x $.96 = $864 Differential Pay Schedule Differential Pay Schedule Gross pay = Number of units produced x Various rates per unit Units Amount produced per unit 1-50 $ .50 51-150 .62 151-200 .75 Over 200 1.25 (50 x $.50) +(100 x $.62)+(50 x $.75) + (100 x $1.25) = $249.50 John worked and produced 300 pieces last week. His wages would b e paid per differential pay schedule. C