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Payroll Fundamentals 1|162 Questions With Correct Verified Answers, Exams of Nursing

Payroll Fundamentals 1|162 Questions With Correct Verified AnswersPayroll Fundamentals 1|162 Questions With Correct Verified AnswersPayroll Fundamentals 1|162 Questions With Correct Verified AnswersPayroll Fundamentals 1|162 Questions With Correct Verified Answers

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Download Payroll Fundamentals 1|162 Questions With Correct Verified Answers and more Exams Nursing in PDF only on Docsity!

Payroll Fundamentals 1|162 Questions

With Correct Verified Answers

RQ and CRA define a car allowance as reasonable if: - Correct answer - The

allowance is based solely on business kilometres driven in a calendar year

  • the amount provided is based on the following government-prescribed reasonable guidelines
    • $0.58 per km for the first 5,000 business km's in the year ($0,62 in the Yukon, NWT & Nunavut)
    • $0.51 thereafter ($0.56 for YK, NWT, NT)
  • the employer does not reimburse the employee for expenses related to the same use of the vehicle

Personal Driving includes: - Correct answer - vacation travel

  • driving to conduct personal business
  • travel between home and work, even if the employer insists the employee drive the vehicle home

Business driving includes: - Correct answer - driving to existing and prospective

clients, points of call, and other office locations of the employer

  • when an employee travels directly from home to a point of call, which is not the employer's place of business where the employee regularly reports for work
  • when the employees travels home directly from a point of call

Availability (automobiles) - Correct answer The number of thirty-day periods that

the automobile is available to the employee for the current taxation year. The employee has access to or control over the vehicle.

Automobile - Correct answer A motor vehicle that is designed or adapted to

primarily carry individuals on highways and streets, and has seating capacity of not more than the driver and eight passengers

If a gift or award is given to an employee in cash - Correct answer The amount is

considered pensionable, insurable and taxable to the employee, subject to all statutory deductions

Overtime meal allowance is considered non-taxable if (RQ): - Correct answer -

overtime is done at the employer's request and is expected to last for at least two consecutive hours

  • overtime is done rarely or on an occasional basis
  • the meal expenses are reimbursed upon presentation of receipts
  • the meal expenses reimbursed or the value of the meal provided is reasonable

The four categories of employment income - Correct answer - Earnings

  • Allowances
  • Benefits
  • Taxable expense reimbursement

Earnings - Correct answer Dollar amounts the employer pays an employee for the

work they perform

Types of earnings - Correct answer - a salary

  • a rate for each hour worked
  • a rate per piece of goods produced or picked
  • a disability payment for time off work due to illness
  • a payment for vacation time
  • a premium payment for overtime hours worked
  • a premium payment for hours worked on shift

Allowances - Correct answer Additional dollar amounts paid to employees for the

use, or anticipated use, of their personal property for business purposes

Benefits - Correct answer Dollar values attributed to something the employer has

either provided to an employee or paid for on an employee's behalf

Expense Reimbursements - Correct answer Dollar amounts paid to employees to

cover expenses that they incur while performing their job.

Regular payments - Correct answer Have an established frequency, such as

weekly-paid salary or wages

Non-regular payments - Correct answer payments that do not occur each pay

period, for example, a bonus or a retroactive adjustment

Salary - Correct answer A fixed amount of money paid to an employee for each

pay period.

Salary per pay period - Correct answer Annual salary / number of pay periods per

year

Wages - Correct answer Earnings which are based on the amount of time worked,

usually at a rate per hour or per day

Regular earnings - Correct answer Hourly rate x pay period regular hours worked

Piecework - Correct answer A rate of pay earned per unit of production,

regardless of the length of time taken

Self-Insured Disability - Correct answer Employers often offer disability coverage

that provides their employees with income in the event of absence due to illness or injury

Sick Pay - Correct answer An amount paid to an employee who is absent from

work due to illness or injury. Paid sick leave is only legislated in two provinces, PEI and Quebec. With the other provinces paid sick leave is up to the employer.

Formal Plans - Correct answer A plan structured to balance both the needs of the

employee and the employer. Formal plans will outline provisions for the amount of sick leave, and whether the leave can be carried over to a following year.

Informal plans - Correct answer Informal, unwritten plans exist in organizations

that have no formal policy for sick leave.

Wage-loss replacement plans (WLRP) - Correct answer An agreement between

an employer and employees, or between an employer and a group or association of employees, under which the employees are compensated with payment on a periodic basis or the loss of employment income as a result of sickness, disability, maternity, or injury.

Short-term disability plans - Correct answer Plans that provide pay to an

employee when he or she is unable to work because of a non-work-related illness or injury

Long-term disability plans - Correct answer Plans that provide disability income to

employees who have exhausted their short-term disability coverage and are still unable to return to full-time employment

Vacation Pay - Correct answer The amount paid to an employee while off work on

vacation leave

Overtime - Correct answer Time worked beyond the normal work day or work

week

Shift Premiums - Correct answer Additional amounts paid over and above an

employee's normal salary or hourly rate for working on an evening or midnight shift

Overtime meal allowance is considered non-taxable if (CRA): - Correct answer -

the cost of the meal is reasonable (up to $17)

  • the employee must work two or more hours of overtime before or after their scheduled hours of work
  • the overtime is infrequent and occasional in nature and occurs usually less than three times a week

Meal allowance - Correct answer An amount paid or reimbursed to an employee

that is intended to cover the cost of a missed meal due to working overtime or meal expenses incurred while on employer business

Tax on unreasonable car allowances - Correct answer Included in an employee's

income and subject to statutory deductions

Tax on reasonable car allowances - Correct answer Reasonable car allowances

are non-taxable and excluded from income

Car allowances can be provided as: - Correct answer - Flat amount

  • Fixed amount per business kilometer driven
  • Credit card or reimbursement for gas purchases

Car Allowance - Correct answer An amount paid or reimbursed to an employee

who uses their personal automobile for business

Cash taxable benefits - Correct answer Subject to all statutory withholdings

Non-Cash taxable benefits - Correct answer Subject to all statutory withholdings,

except for EI and QPIP premiums

If the employer reimburses employees for money they paid for the benefit - Correct

answer The reimbursement is included in the employee's income as a cash taxable

benefit

If the employer pays a taxable benefit to a third party - Correct answer The value

is included in the employee's income as a non-cash taxable benefit

Taxable Benefits - Correct answer When an employer provides employees with

items that are to the employee's benefits, the CRA and RQ may determine that the benefit is taxable to the employee

Taxable Benefit: Short-term and Long-term disability plans - Correct

answer There is no taxable benefit

Taxable Benefit: Fees paid to employee for employee assistance plan - Correct

answer Considered a cash taxable benefit

Taxable Benefit: Fees paid directly to the provider for an employee assistance plan -

Correct answer not considered a taxable benefit

Employee assistance plans - Correct answer Make confidential counselling

services available to employees for physical or mental health counselling or family counselling

Taxable Benefit: Provincial health insurance plans - Correct answer Not

considered a taxable benefit Taxable Benefit: Private health insurance plans (all provinces except Quebec) -

Correct answer Not considered a taxable benefit

Taxable Benefit: Private health insurance plans (Quebec) - Correct

answer Considered a non-cash taxable benefit

Taxable Benefit: Premiums paid for non-group plans (disability) - Correct

answer Considered a non-cash taxable benefit

Taxable Benefit: Accidental death & dismemberment (AD&D) plans - Correct

answer Premiums are considered a non-cash taxable benefit

Taxable Benefit: Group Term Life Insurance Plans - Correct answer All premiums

paid by the employer are taxable Registered Retirement Savings Plan (RRSP) contributions are non-taxable if: -

Correct answer - The employee cannot withdraw the amounts from the group

RRSP until they retire or cease to be employed

  • are only allowed to withdraw funds under the Home Buyers' Plan Lifelong Learning Plan

Personal living expenses - Correct answer If an employer reimburses an

employee for personal living expenses the expense reimbursement is taxable

When a clothing allowance is taxable - Correct answer When the employee has

the freedom to choose what they will wear and is not a distinctive uniform or required for safety reasons

Calculation of the taxable benefit on a regular loan - Correct answer tax on the

interest the employee would have paid at the government-prescribed interest rate

Taxable benefit: Regular loan - Correct answer if it is received interest-free or

below the government's interest rate it is considered a taxable benefit When an employer provides a loan to an employee they must be classified as: -

Correct answer a regular loan or a home purchase loan

There is no taxable benefit for tuition if: - Correct answer - An employer pays for

an employee's course that is specifically related to the employee's position or career advancement and the employer is the primary beneficiary rather than the employee

  • When an employer pays for a course that can benefit the employer, even though it is not directly related to the employee's current position

When tuition paid is considered a taxable benefit - Correct answer When the

employer pays for a course that is primarily for the employee's benefit.

There is no taxable benefit to parking if: - Correct answer - When free or

subsidized parking is provided to a physically disabled employee

  • when there is a distinct or regular require for an employee to have a parking space
  • when an employer pays for parking costs incurred by an employee who is travelling
  • when a business operates from a shopping center or industrial park where parking is available to employees and non-employees
  • when an employer provides scramble parking (when there are fewer spaces than there are employees and the spaces are first-come first-serve)

Taxable Benefit: Parking - Correct answer When the employer pays for the

employee's parking it is considered a non-cash taxable benefit

Personal use of a cell phone is not considered a taxable benefit if: - Correct

answer - the plan's cost is reasonable

  • the plan is a basic plan with a fixed cost
  • the employee's personal use of the service does not result in charges that are more than the basic plan cost

Taxable Benefits: Employer paid cell phones for company use - Correct

answer not considered a taxable benefit

Taxable Benefits: Allowance given to cover the cost of a cell phone/internet service -

Correct answer Considered a cash taxable benefit

Gifts and awards that are near-cash (gift cards, stocks, gold nuggets, etc) - Correct

answer Taxable employment income subject to CPP, income taxes and NT/NU

payroll taxes, regardless of the value or the reason the employee receives it

Long-service awards - Correct answer Can use an additional $500 exemption as

long as they have been employed for 5 years and it has been 5 years since their last award

Non-cash gift and awards exemption - Correct answer $500 per year that can be

applied against the total value of all the non-cash gifts and awards given to an employee annually, any amount over is included in the employee's income as a non- cash taxable benefit

Non-regular payments - Correct answer Payments made that have no established

frequency

Non-regular payment examples - Correct answer - Retroactive adjustments

  • Bonus payments
  • Vacation payments with no time taken off

Retroactive earnings - Correct answer A delayed payment of earnings owed to an

employee

Retroactive adjustment - Correct answer When the increase in wages in

processed after the increase has been awarded

Retroactive increase - Correct answer When an increase in wages is awarded

and the effective date is backdated

Reinstatement payment - Correct answer When an employee whose employment

is terminated, is later reinstated, with back pay, as a result of a court decision or union intervention

Bonus or incentive payment - Correct answer a non-regular payment made to an

employee above and beyond their regular wages

situations where an employee may be paid vacation without taking time off - Correct

answer - payout of excess accrued vacation

  • a payout of accrued vacation on termination of employment
  • a payout of accrued vacation as a result of an Employment Standards approval

Calculation methods of statutory deductions can vary whether the payment is: -

Correct answer - considered pensionable and/or insurable earnings

  • regular or non-regular earnings
  • combined with the regular earnings or paid on a separate cheque

Order of calculating statutory deductions for regular payments: - Correct answer -

CPP

- EI

- QPIP

  • Fed & Prov Tax
  • NWT/NT Payroll Tax To calculate CPP deductions on a separate cheque (other than the regular wages) -

Correct answer The manual method must be used. The pay-period exemption

cannot be used again To calculate EI deductions on a separate cheque (other than the regular wages) -

Correct answer The same method is used as there is no exemption (other than

the yearly maximum) To calculate QPIP deductions on a separate cheque (other than the regular wages) -

Correct answer The same method is used as there is no exemption (other than

the yearly maximum)

Retroactive tax method - Correct answer The prescribed method for calculating

income tax withholdings on retroactive adjustments or increases

Retroactive tax method is calculated by: - Correct answer Estimated annual net

taxable income = pay period net taxable income x pay period frequency

Director's Fees - Correct answer Paid to an individuals who serve as members of

a board of directors

Director's fees are considered: - Correct answer - pensionable for CPP

  • not insurable for EI (unless a director for a crown corp)
  • insurable for QPIP
  • taxable income
  • taxable for the NWT/NT payroll tax

Death Benefits - Correct answer a discretionary payment made by an employer

on the death of an employee, in recognition of the employee's service

Statutory deductions on death benefits - Correct answer The death benefit does

not have CPP, EI, QPIP or the NT/NWT payroll taxes. They are subject to federal and provincial income taxes using the lump-sum method

Lump-Sum Tax Method - Correct answer The tax method used when the

employee-employer relationship does not exist.

Commissions - Correct answer The dollar amounts an employee earns fr selling

the organization's goods or services.

Three common methods of calculating commission earnings are: - Correct

answer - Straight percentage of sales

  • a fixed amount per sales
  • multiple rates per target level

Two common payment methods for commission payments: - Correct answer -

Draw/advance against commission - the commission payment is made over two or more payments, with interim payment(s) called a draw or advance on commission

  • Straight commission - the payment is made only after the sale is complete or the revenue from the sale is received. This payment can be on either a regular or an irregular basis

Draw/advance against commission - Correct answer Employees are paid an

advance against their commissions owing; this payment is also known as a draw, which would typically happen when employees are paid on a monthly basis

Commissions are typically paid four ways: - Correct answer - commission paid

with regular salary

  • commission only, paid regularly
  • commission only, paid regularly with a draw or advance
  • commission only, paid irregularly Calculation of C/QPP contributions on commissions paid regularly with salary or

commission only is done: - Correct answer The same method as for other

employment income earned on a regular basis

C/QPP calculations for advance/commission payments - Correct

answer Deductions are withheld on both

C/QPP calculations on irregular payments - Correct answer The yearly basic

exemption is divided based on the number of days in the calendar year since the last

payment. Days between payments / number of days in the year x Yearly basic exemption

EI/QPIP calculations on commission payments - Correct answer Calculated sing

the straight percentage of insurable earnings The method for calculating income taxes on commissions varies according to: -

Correct answer - The regularity with which the payments are made

  • whether the payments are paid separately, or in combination with a salary or draw/advance
  • Whether or not the employee is claiming the expenses they incurred to earn the commission income If employees incur personal expenses during the year that are not reimbursed by their

employer - Correct answer can claim these expenses to reduce their taxable

income when they file their personal income tax returns. They must complete a TD1X - Statement of Commission Income and Expenses for Payroll Tax Deductions The purpose of the TD1X (Statement of Commission Income and Expenses for Payroll

Tax Deductions) - Correct answer To allow commission employees to claim non-

reimbursed expenses at source instead of waiting until they file their annual personal tax return

Employees who choose not to complete and submit a TD1X will - Correct

answer have their income taxes calculated according to the regular payroll deduction

method of the bonus tax method Formula used on the TP-1015.R.13.1-V on calculating the percentage of commissions

to be included in calculating the Quebec provincial tax - Correct answer Net

commission for the year/gross commission income x 100

Northwest Territories/Nunavut Payroll Tax on commission payments - Correct

answer If the employee's remuneration is subject to Northwest Territories and/or

Nunavut payroll tax the commission payments are subject as well

An interruption of earnings occurs when an employee: - Correct answer - Has had

(within the last 52 weeks or since the last ROE), or is anticipated to have, seven consecutive calendar days without both work and insurable earning from the employer or,

  • has a salary that falls below 60% of regular weekly earnings because of illness, injury, quarantine, pregnancy, the need to care for a newborn of a child placed for the purpose of adoption, or the need to provide care or support of a family member who is gravely ill with a significant risk of death

The 7 day rule (ROE) does not apply when - Correct answer An employee is paid

mainly by commission

Block 6 when issuing a ROE for commission employees - Correct answer Always

reported as weekly regardless of the actual pay period type used

Method for calculating total insurable hours for commission employes - Correct

answer If there is no agreement the employee's hours are determined by dividing the

total insurable earnings in the last 52 weeks by the provincial minimum wage then divided by 52 (or the period of employment if shorter) to determine the average weekly insurable hours. The weekly insurable hours cannot exceed 7 hours a day of 35 hours a week

Block 15b insurable earnings (ROE) for commission employees - Correct

answer The employee's average weekly earnings are determined as follow:

  • take the employee's total insurable earnings paid within the last 52 weeks or since the date of employment
  • divide the insurable earnings by the number of insurable weeks (max 52)
  • round the above amount to the nearest penny
  • multiply this number by 27
  • add any insurable amounts the employee received because of the termination that are reported in Block 17 Block 15C Insruable Earning by Pay Period (ROE) for commission employees -

Correct answer The same number that was used in box 15B is used in all the pay

period except for pp1 (final pay period) which will include any insurable amounts the employee received because of the termination to the average weekly earnings amount

The Record of Employment (ROE) - Correct answer The form completed by

employers when an employee has had an interruption of insurable earnings Electronic ROEs can be submitted to Service Canada using one of three methods: -

Correct answer - Through the ROE Web using compatible payroll software to

upload ROEs from the organization's payroll system

  • through ROE Web manually entering data online using Service Canada's website
  • through Secure Automated Transfer(SAT), which may be performed by a payroll service provider on a client's behalf using bulk transfer technology

The paper ROE is a three part form, they are distributed as follows: - Correct

answer - Copy 1 is given to the employee

  • Copy 2 is sent to Service Canada
  • Copy 3 is kept by the employer for their records for at least 6 years

For electronic filling of ROEs the ROE must be submitted by: - Correct answer -

Up to five calendar days after the end of the pay period when the interruption of earnings begins

  • up to 15 calendar days after the first day of the interruption of earnings Special circumstances when an ROE is issued if there is no interruption of earnings -

Correct answer - When Service Canaad requests one

  • When the pay period frequency changes
  • When an employee stays with the employer but is transferred to another CRA payroll account number
  • When there is change of ownership
  • For part-time, on-call or casual workers if they request one, is no longer an active employee, it was requested by SC or the employee did not work for 30 days
  • Mass lay-offs
  • for Wage-loss insurance (WLI) plan payments
  • During self-funded leave

Block 1 of the ROE - Correct answer Serial number. Each electronic ROE is

automatically assigned with a serial number once it is submitted

Block 2 of the ROE - Correct answer Serial number of the ROE that is being

amended or replaced

Block 3 of the ROE - Correct answer The employer's payroll reference number

(optional)

Block of the ROE - Correct answer Employer's name and address

Block 5 of the ROE - Correct answer CRA Business Number (Payroll Account

Number)

Block 6 of the ROE - Correct answer Pay period type. Choose a pay period type

from the drop-down menu

Block 7 of the ROE - Correct answer Postal Code of the organization's address

Block 8 of the ROE - Correct answer The employee's Social Insurance Number

(SIN)

Block 9 of the ROE - Correct answer The employee's name and address

Block 10 of the ROE - Correct answer The employee's first day of work for which

they received insurable earnings, unless you have previously issued an ROE fir that employee then it is the rehire date

Block 11 of the ROE - Correct answer The last day for which paid or received

insurable earnings (not necessarily the last day worked)

Block 12 of the ROE - Correct answer The end date of the final pay period that

includes the date entered in Block 11

Block 13 of the ROE - Correct answer Occupation of employee (optional)

Block 14 of the ROE - Correct answer Expected date of recall for the employee to

return to work (optional)

Block 15A of the ROE - Correct answer Total insurable hours

Block 15B of the ROE - Correct answer Total insurable earnings

Block 15C of the ROE - Correct answer Detailed insurable earnings by pay period

Block 16 of the ROE - Correct answer Reason for issuing the ROE

Code A of the ROE - Correct answer Shortage of work

Code B of the ROE - Correct answer Strike of lock-out

Code C of the ROE - Correct answer Return to school (this code is being phased

out)

Code D of the ROE - Correct answer Illness of injury

Code E of the ROE - Correct answer Quit, used when the employee initiates the

termination of employment. If using the ROE Web choose the appropriate reason from the drop-down (Quit, follow spouse, retirement, school, take another job, health reasons)

Code F on the ROE - Correct answer Maternity, used when a birth mother is

leaving the workplace to take maternity leave (not for adoptive parents)

Code G of the ROE - Correct answer Retirement - Used when an employee is

leaving the workplace because of mandatory retirement or through a Work Force Reduction approved by SC (if the employee is voluntarily retiring code E is used)

Code H of the ROE - Correct answer Work Sharing - when the employee is

participating in the SC Work-Sharing Program

Code J of the ROE - Correct answer Apprentice training - used when the

employee is temporarily leaving the workforce to participate in a government-approved apprenticeship program

Code M of the ROE - Correct answer Dismissal - used when the employer

initiates the termination of employment for any reason other than a mandatory retirement of layoff

Code N of the ROE - Correct answer Leave of absence - Used when an

employee is leaving the workforce temporarily to take a leave of absence (other than for illness, injury, maternity, paternity, adoption of compassionate care leave)

Code P of the ROE - Correct answer Parental - used when the employee is

leaving the workforce temporarily to take parental, paternity, or adoption leave

Code Z of the ROE - Correct answer Compassionate care - used when the

employee is leaving the workforce temporarily to claim compassionate care benefits

Code K of the ROE - Correct answer Other - used only in exceptional

circumstances, such as change in payroll/ownership name, change in pay period type, death of an employee, SC has requested an ROE An employee-employer relationship is deemed to exist when any one of the following

statements is true: - Correct answer - the employee retains the right to be recalled

to work

  • there is an expectation of work to be performed by the employee
  • the employee continues to accrue benefits in the employer's registered pension plan
  • the employee continues to participate in all the benefit plans that were available when they were employed When employers initiate the termination of an individual's employment they: -

Correct answer are required to provide the employee with written notice that their

employment is being terminated, or pay the employee wages in lieu of working the notice period

Wages in lieu of notice are considered (except for Quebec) - Correct

answer Income from employmentQu

Wages in lieu of notice are considered (Quebec) - Correct answer a retiring

allowance

Types of earnings included in the calculation of vacation pay for Alberta: - Correct

answer - regular wages or salary

  • work-related bonuses
  • previously paid vacation pay

Types of earnings included in the calculation of vacation pay for Ontario: - Correct

answer - regular wages or salary

  • overtime pay
  • work-related bonuses
  • wages in lieu of notice of termination
  • statutory holiday pay
  • board and lodging cash taxable benefit

Types of earnings included in the calculation of vacation pay for Quebec: - Correct

answer - regular wages or salary

  • overtime pay
  • work-related bonuses
  • wages in lieu of notice
  • statutory holiday pay
  • sick pay
  • previously paid vacation pay
  • vacation owing at termination

Severance pay - Correct answer not considered income from employment but

instead considered a retiring allowance Under the Canada Labour Code, Part III, an employee who have 12 months of continuous service, and are not being terminated for just cause, are entitled to the

greater of: - Correct answer - 2 days' wages at the regular rate, excluding

overtime, for each completed year of employment

  • 5 days'wages at the regular rate, excluding overtime Under Ontario legislation, an employee qualifies for severance pay if their employment

is severed and they: - Correct answer Worked for the employer for five or more

years and the employer has a payroll in Ontario of at least 2.5 million or the employer

severed the employment of 50 or more employees in a six-month period because all or part of the business permanently closed

In Ontario severance pay is calculated as: - Correct answer - One week's regular

wages for each full year of service plus

  • for part years of service, one week's regular wages times the number of full months of service divided by 12

Maximum severance payment in Ontario - Correct answer 26 weeks of regular

wages

Persons entitled to severance pay include: - Correct answer - regular full-time and

part-time employees

  • employees terminated due to strike or lock-out, except where the strike or lock-out caused the economic hardship which led to the mass termination
  • employee terminated due to another employee exercising seniority rights
  • employee who, on termination, retire and accept the reduced pension

Employees are not entitled to severance pay when they: - Correct answer - refuse

a reasonable offer of alternate employment

  • refuse to exercise seniority rights
  • retire in receipt of an actuarially unreduced pension from a defined benefit plan
  • are engaged in any aspect of the construction industry
  • are terminated for just cause
  • refuse a call-in to work
  • are engaged in the on-site maintenance of buildings, structures, road sewers, pipelines, mains, tunnels or similar work
  • have a contract of employment that is impossible to perform or has been frustrated by an unforeseen event or circumstance

The following payments are required on termination of employment - Correct

answer - wages in lieu of notice

  • vacation pay
  • severance pay

Salary continuance - Correct answer When employers choose to keep paying an

employee when they have been terminated their regular salary for a specified period of time and continue to maintain these individuals on the organization's benefit plans even though the employee is not longer required to report to work

Salary continuance is considered: - Correct answer Regular employment income

and is subject to all statutory deductions, if applicable