GROSS WAGE FOR ALBERTA:

Effective April 1, 2007,the hourly rate to care for children  is CDN $9.16 per hour (I) and $9.16 per hour (II) to care for elderly or a disabled person. Caregivers must be paid for a minimum of 44 hours each week. (8.5 hours per day for five days). The minimum wages per month at $ 9.16/hr is                $ 1747.07 inclusive of all holidays and vacation pay as outlined in the provincial employment standard. Payroll Deduction effective April 1,2007.

Payroll deductions and remittance for regular salary

I

II

Gross salary for the month $ 1747.07 $ 1747.07
Deduction for federal and provincial tax $ 161.90 $ 161.90
Canada Pension Plan (CPP) deductions $ 72.04 $ 72.04
Employment Insurance (EI) deductions $ 31.45 $ 31.45
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Net pay amount(A) $ 1481.68 $ 1481.68

Cost for room and board:

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Total maximum deduction(B) $ -320.00 $ -320.00

Remittance to Receiver General (monthly on the 15 th)

Employee’s Tax $161.90 $161.90
Employer’s CPP contribution $72.04 $72.04
Employee’s CPP deduction $72.04 $72.04
Employer’s EI contribution (1.4 times employee’s) $44.03 $44.03
Employee’s EI deduction $31.45 $31.45
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Remittance to Receiver General(C) Total Tax, CPP & EI (employer & employee) $381.46 $381.46

Total of employee’s out of pocket expenses: (A –B + C)

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Child / elderly care and Disabled care (Gross out of pocket expenses) $ 1543.14 $ 1543.14