# Pay Period (Frequency of Payments)

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3 84 Chapter 3 Percents, Percent Changes, and Applications Formula 3.3(b) Hourly Rate of Pay From Formula 3.3(a), Pay per week 52 pay periods Example 3.3(c) Calculating Hourly Rate of Pay Given Trevor is being paid \$26,000 per annum at Oxford Editorials. How much is he making per hour, assuming that he is required to work 40-hour workweeks? Pay per week 52 pay periods 26,000 \$ Pay per week Hourly rate of pay Number of working hours per week 500 \$12.50 per hour 40 Therefore, he is making \$12.50 per hour. Example 3.3(d) Calculating Hourly Rate of Pay Given the Monthly Salary Caroline is being paid \$2385 every month at Ruby Florists. How much is she making per hour, assuming that she is required to work 40-hour workweeks? Since she is paid monthly, she will receive 12 payments through the year. Annual salary Monthly salary # # 12 \$28, Pay per week 52 pay periods 28, Pay per week Hourly Rate of pay Number of working hours per week Therefore, she is making \$13.76 per hour Example 3.3(e) Calculating Semi-Monthly Payment Given the Hourly Rate of Pay Rodney is paid \$25 per hour for the 40-hour workweeks at Japan Travels Inc. Calculate his semimonthly payment. Pay per week Hourly rate of pay # Number of hours worked per week 25 # 40 \$ Annual salary Weekly pay # # 52 \$52,000.00

4 Chapter 3 Percents, Percent Changes, and Applications 85 continued Semi-monthly salary 24 pay periods 52, Therefore, his semi-monthly payment is \$ Overtime Factor (Used to Calculate Overtime Rate) If you work more than the specified number of hours per week, you will be paid extra for the additional hours worked. This extra pay is calculated using an overtime rate. As this is additional work done by you, you would normally receive more than your hourly rate for the work and this depends on the policy of each organization. Some organizations pay times your hourly rate for every extra hour worked and some pay 2 times your hourly rate. This factor (e.g times or 2 times) that employers use is called the overtime factor. Example 3.3(f) Calculating Overtime Rate of Pay Sally, a senior instructional designer at McMillan is paid \$60,000 per annum. McMillan has a 40- hour workweek and the overtime rate is double the regular rate (overtime factor of 2). Calculate Sally's overtime rate of pay. Calculate her pay per week and the hourly rate of pay. Pay per week 52 pay periods 60, weeks Pay per week Hourly Rate of pay Number of working hours per week Overtime factor 2 Overtime rate per hour Overtime factor # Regular hourly rate Overtime rate per hour 2 # Therefore, for every extra hour that Sally works (over the standard 40 hours), she will be paid \$57.69 per hour. Example 3.3(g) Calculating Gross Pay Including Overtime Pay Amanda is paid an annual salary of \$48,000 and this is paid to her bi-weekly. The company has a standard 40-hour workweek and an overtime factor of She worked 95 hours during the last pay period. (i) Calculate Amanda's bi-weekly pay. (ii) Calculate her gross pay (total pay without any employer deductions for taxes, Canadian pension fund, etc.) for that period. (i) Bi-weekly Pay 26 pay periods 48,

5 86 Chapter 3 Percents, Percent Changes, and Applications Therefore, Amanda is paid \$ bi-weekly. continued (ii) Pay per week 48, Bi - weekly pay 52 Hourly Rate of pay Number of working hours per week # 2 Or Pay per week Hourly Rate of pay Number of working hours per week # Overtime factor 1 2 Overtime rate per hour Overtime factor # Regular hourly rate Overtime rate per hour # \$ per hour Number of hours worked overtime 95 - (2 # 40) 15 hours Therefore, her overtime pay for 15 hours 15 # Therefore, her gross pay for the period Bi-weekly pay + Overtime pay Commissions \$ If your employment is based on commission, your gross pay is usually based on a percent of sales for a given pay period (e.g. weekly/monthly). Sales commissions are generally given to encourage sales people to sell more, because the more they sell, the more money they will make. This payment is called a sales commission and is of different types: a. Straight commission b. Graduated commission (variable commission) c. Base salary + commission d. Quota then commission Straight Commission Straight commission refers to a type of payment, where the employee is paid a percent of the sales amount for the period as a salary. Example 3.3(h) Calculating Salary Based on Straight Commission Arnold's salary is 5% of the sales that he makes for the month. If the sales he makes for the month are \$50,000, then what is Arnold's salary for that month? Sales for the month: \$50,000 Amount of commission 5% of \$50, # 50,000 \$ Therefore, Arnold's salary for the month will be \$

6 Chapter 3 Percents, Percent Changes, and Applications 87 Graduated Commission (Variable Commission) Graduated commission refers to a type of payment, where the employee's commission increases gradually as his or her sales increase. Example 3.3(i) Calculating Salary Based on Graduated Commission Melissa is paid 2% sales commission for the first \$10,000 of her sales. She is then paid 3% on the next \$10,000 in sales, and 5% thereafter. (i) Calculate her salary if her sales in January are \$50,000. (ii) Calculate her salary if her sales in February are \$19,000. (iii) Calculate her salary if her sales in March are \$9000. (iv) What single commission rate would represent her earnings in January? 2% on the first \$10,000 Graduated commission 3% on the next \$10,000 5% on the remaining (i) If the sales in January are \$50,000: Amount eligible for 5% commission 50,000 - (10, ,000) \$30,000 Sales Rate Commission First \$10,000 2% \$200 Second \$10,000 3% \$300 Remaining \$30,000 5% \$1500 Total \$50,000 \$2000 Therefore, her salary will be \$ if her sales in January are \$50, (ii) If her sales in February are \$19,000: Amount eligible for 3% commission 19,000-10,000 \$9000 Sales Rate Commission First \$10,000 2% \$200 Second \$9000 3% \$270 Total \$19,000 \$470 Therefore, her salary will be \$ if her sales in February are \$19, (iii) If her sales in March are \$9000: Sales Rate Commission \$9000 2% \$180 Therefore, her salary will be \$ if her sales in March are \$

7 88 Chapter 3 Percents, Percent Changes, and their Applications continued (iv) In January, she earned \$2000 from sales of \$50,000. Single commission rate TotalCommissions Total Sales , % Therefore, a single commission rate of 4.00% would represent her earnings in January. Base Salary + Commission Base salary + commission is the most common form of commission that is paid to employees in sales environments. Organizations pay a fixed amount, called a base salary, and in addition, they pay a commission on sales made by employees. Example 3.3(j) Calculating Salary Based on Base Salary and Commission Elan works for Future Store and gets paid a fixed amount of \$1000 per month. In addition to this, he gets paid a commission of 4% on the sales he makes. What is his total salary if he made \$50,000 in sales for the month? Base salary per month \$ Sales for the month \$50, Commission of 4% on sales 0.04 # 50,000 \$ Total salary Base Salary + Commission Total salary \$ Therefore, his total salary is \$ if he made \$50, in sales for the month. Quota then Commission Quota then commission refers to a type of payment where the employee is required to sell a minimum sales amount (quota) before becoming eligible to earn income based on commissions. Example 3.3(k) Calculating Salary Based on Quota then Commission Arkady works for a tourism company that requires him to sell vacation packages. He is paid a base salary of \$500 per month in addition to a 10% commission on his sales exceeding \$25,000. What would be his gross monthly salary if he sold \$60,000 worth of vacation packages in a month? Base salary per month \$ Sales made for the month \$60, Sales quota for the month \$25, Sales amount exceeding the quota 60,000-25,000 \$35, Commission made on sales over quota 10% of \$35, # 35,000 \$

8 Chapter 3 Percents, Percent Changes, and their Applications 89 continued Gross salary for the month \$ Therefore, his gross monthly salary would be \$ Hourly Wages If employees are paid hourly wages, then they are paid on an hour-by-hour basis. Pay for them is calculated as the number of hours worked multiplied by their hourly rate. The following are the minimum hourly rates set by the provinces and territories in Canada for experienced adult workers: Table 3.3 Minimum Hourly Wage Rates in Canada, as of June 01, 2014 Province/Territory Minimum Hourly Wage Rate Province/Territory Minimum Hourly Wage Rate Alberta \$9.95 Nunavut \$11.00 British Columbia \$10.25 Ontario \$11.00 Manitoba \$10.45 Prince Edward Island \$10.00 New Brunswick \$10.00 Quebec \$10.35 Newfoundland and Labrador \$10.00 Saskatchewan \$10.00 Northwest Territories \$10.00 Yukon \$10.72 Nova Scotia \$10.40 Source: Human Resources and Skills Development Canada (Minimum Wage Database) Hourly wage employees are also eligible for overtime pay and statutory or public While most employees are holiday pay. For most employees, the maximum number of hours of work for a week is eligible for minimum wage, some employees have jobs 44. After that time, they receive overtime pay. Normal working hours, unless specified, that are exempt from the is 8 hours per day. At least one and one-half times the regular rate of pay (overtime minimum wage provisions. For example, in Ontario, factor of 1.5) is paid for hours worked during overtime. the minimum hourly wage Employees also receive their usual rate of pay on statutory or public holidays even if for students is \$10.30, for liquor servers is \$9.55, and they do not work on those days. Employees who have worked on holidays will receive for homeworkers is \$ their regular pay plus additional pay at an overtime rate for the number of hours worked (based on the overtime rate for such holidays). However, the number of hours worked on holidays will not contribute towards the overtime for the workweek. If the nature of the work requires employees to work irregular hours or to work regularly scheduled hours which vary on certain days, then the employer may average the working hours over a selected period of two or more weeks. For example, employees may be scheduled to work 10 hours per day for 4 days a week, which exceeds the standard 8-hour workday. Also, the maximum time an employee may work each week can be extended under exceptional circumstances such as during an emergency. Unless specified in the contract of employment, an employee does not earn overtime pay on a daily basis by working more than the set number of hours for that day. Overtime is calculated only on a weekly basis or over a longer period under an averaging agreement.

9 90 Chapter 3 Percents, Percent Changes, and Applications Example 3.3(l) Calculating Pay for Overtime work in a Normal Workweek with One Statutory Holiday Ryan's workweek is 40 hours. His regularly hourly rate of pay is \$25 per hour, and the overtime rate is one-and-a-half times the regular rate of pay. For each statutory holiday, when he does not work, he receives holiday pay at his regularly hour rate for 8 hours. Anytime he is required to work on statutory holidays, he is paid at the overtime rate. Last week there was a statutory holiday, but Ryan did not work on the holiday. If he worked a total of 55 hours last week, calculate his pay for the week. Statutory holiday hours 8 hours (standard working day) Regular working hours 40 hours- 8 hours 32 hours Overtime hours 55 hours - 32 hours 23 hours Overtime rate (1.5 # \$25.00) \$37.50 Ryan's pay for the week is calculated as follows: Regular pay 32 # \$25.00 \$ Statutory holiday pay 8 # \$25.00 \$ Overtime pay 23 # \$37.50 \$ Therefore, Ryan's total pay (\$800 + \$200 + \$862.50) \$ Piecework Rate When employment is based on the number of units produced or task completed (output), an employee's gross pay is calculated based on an agreed flat rate for each item or task completed, called a piecework rate. Gross Pay Number of units (or tasks) completed # Rate per unit (or task) Therefore, a piecework rate is performance-related rather than time-related, and encourages employees to produce more units rather than spend more time. Piecework encourages employees to complete tasks more efficiently to maximize their earnings, which in turn results in greater efficiency for the company. Piecework rate may be straight piecework rate or graduated piecework rate. In straight piecework rate, a certain amount of pay per unit of output is given regardless of the output quantity. In graduated piecework rate, the rate per unit increases above a pre-determined output level (similar to that in commissions), which provides a greater incentive to the employee to increase output. Example 3.3(m) Calculating Piecework Wage A company manufacturing tools pays its machine operators the greater of \$5.50 for each item produced, or a graduated piecework rate of \$5.25 per unit for the first 100 items and \$6.25 per unit, thereafter. Robert, a machine operator, produced 190 items last week. What was his gross pay for last week? Using, Gross Pay Number of units produced # Rate per unit Gross pay using straight piecework rate 190 # \$5.50 \$ Gross pay using graduated piecework rate (100 # \$5.25) + (90 # \$6.25) \$ \$ , which is greater than \$ Therefore, Robert's gross pay for last week was \$

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