1. Six employees at Thomas Company Ltd.

are paid for EACH hour worked but at different

hourly rates. The company’s wage policy is to pay overtime rates for ALL hours worked
in excess of 40 hours per week. The overtime rates are time and one-half the normal
rates.

For the week ending May 3, 2019 the following payroll data were provided:

Employees Hours Worked Normal Hourly Rate

$
Monique Dyette 52 150
Eliana Raymond 47 150
Daniella Agostini 56 165
Natalia Williams 43 165
Jade Superville 40 180
Jadelle Flament 49 180

The following deductions are made from salary:

 Social Security 5 per cent of gross salary

 National Health Insurance 2 per cent of gross salary
 Tax of 20 per cent of salary AFTER deducting Social Security, National Health
Insurance and Union Dues of $35 per week

(a) Complete the payroll register for Thomas Company Ltd. for the week ending May
3, 2019 using the form provided. (17 marks)

(b) (i) State TWO reasons why employees may be paid at different hourly rates.
(2 marks)

(ii) What is the total amount payable to the National Health Insurance
Scheme if the company contributes the same amount deducted from
employees’ salaries EACH week? (1 mark)

Total 20 marks
Candidate Name:_________________________________ Form:______________ Mark: ____________/20

Thomas Company Ltd.

Payroll Register for the week ending May 3, 2019
DEDUCTIONS
Names of Normal Overtime Normal Overtime Gross Social National PAYE Union Total Net Pay
Employees Hours Hours Rate Rate Pay Security Health Dues Deductions
Worked Insurance
$ $ $ $ $ $ $ $ $
Monique Dyette

Eliana Raymond

Daniella Agostini

Natalia Williams

Jade Superville

Jadelle Flament

Total

Question No 1. (b) (i)

________________________________________________________________________________________________________________________
________________________________________________________________________________________________________________________
________________________________________________________________________________________________________________________

Question No 1. (b) (ii)

________________________________________________________________________________________________________________________
________________________________________________________________________________________________________________________
________________________________________________________________________________________________________________________