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diff --git a/docs/build/simplepdf/.buildinfo b/docs/build/simplepdf/.buildinfo
index af076b7..2cca159 100644
--- a/docs/build/simplepdf/.buildinfo
+++ b/docs/build/simplepdf/.buildinfo
@@ -1,4 +1,4 @@
# Sphinx build info version 1
# This file records the configuration used when building these files. When it is not found, a full rebuild will be done.
-config: 4ddca369a0d95f59b8a013b08562f096
+config: 64bb334af6a41fd4cb1fc5b002990c08
tags: 62a1e7829a13fc7881b6498c52484ec0
diff --git a/docs/build/simplepdf/Payroll Administration 2025.pdf b/docs/build/simplepdf/Payroll Administration 2025.pdf
index 54b395f..4b63af4 100644
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diff --git a/docs/build/simplepdf/index.html b/docs/build/simplepdf/index.html
index 0da8565..307ad48 100644
--- a/docs/build/simplepdf/index.html
+++ b/docs/build/simplepdf/index.html
@@ -330,11 +330,31 @@
4.1.1. Earnings
+
+
+ 4.1.2. Allowances
+
+
+
+
+ 4.1.3. Benefits
+
+
+
+
+ 4.1.4. Expense Reimbursements
+
+
+
+
+ 4.1.5. Regular and Non-Regular Payments of Employment Income
+
+
-
- 4.2. Irregular Earnings
+
+ 4.2. Non-Regular Earnings
@@ -3758,12 +3778,103 @@ remuneration is referred to as employment income. Employment income can be categ
+
+ Deciding which types of earnings are paid and how they are calculated is primarily a decision made by the employer. Earnings are pensionable,
+insurable and taxable, and therefore subject to all statutory deductions.
+
+
+
+
+ Allowances
+
+
+
+ Allowances are additional dollar amounts paid to employees for the use, or anticipated use, of their personal property for business purposes.
+Allowances can also be provided to employees to cover the cost of personal living expenses associated with employment.
+The most common types of allowances cover the costs incurred by the employee for car, meals, uniforms, safety shoes or other particular types of
+clothing for business reasons. Under certain conditions, allowances are not considered employment income and therefore are not subject to statutory withholdings.
+
+
+
+
+ Benefits
+
+
+
+ Benefits are dollar values attributed to something the employer has either provided to an employee or paid for on an employee’s behalf. Usually, when an employer
+provides an employee with something (for example, a company-leased automobile is given to the employee for both business and personal use) or pays for something on an
+employee’s behalf (for example, group term life insurance premiums), it results in a benefit to the employee. There are certain situations where benefits are not included
+in the employment income and therefore are not subject to statutory withholdings.
+
+
+
+
+ Expense Reimbursements
+
+
+
+ Similar to allowances, expense reimbursements are also dollar amounts paid to employees to cover expenses that they incurred while performing their job. For the most part,
+expense reimbursements generally fall outside of payroll because they are business-related and therefore not employment income to employees. These expenses are claimed on an
+expense report, supported by receipts, and usually submitted directly to the accounting department for reimbursement. As such, they are not considered in the calculation of an
+employee’s pay. Some organizations choose to reimburse expenses through payroll in which case they are not subject to any statutory deductions; they will, however, affect the
+net pay.
+
+
+ Any reimbursements made to an employee for personal living expenses are considered taxable to the employee, included in income and subject to statutory withholdings.
+
+
+
+
+ Regular and Non-Regular Payments of Employment Income
+
+
+
+ -
+ Once you have determined if the payment is employment income, you must establish whether it is a regular or non-regular payment as follows:
+
+ -
+
+ -
+
+ regular payments have an established frequency, such as weekly-paid salary or wages
+
+
+ -
+
+ non-regular payments do not occur each pay period, for example, a bonus or a retroactive adjustment
+
+
+
+
+
+
+
+ Example
+
+
+ *
+
+
+ Fraser Co. pays all salaried employees every two weeks; this is considered a regular payment.
+
+
+ The company also has a compensation plan where qualified employees are paid an annual bonus. The payment of the annual bonus is considered a non-regular payment.*
+
+
- Irregular Earnings
-
diff --git a/docs/source/4_calculating-gross-pay.rst b/docs/source/4_calculating-gross-pay.rst
index 89fa233..f77b681 100644
--- a/docs/source/4_calculating-gross-pay.rst
+++ b/docs/source/4_calculating-gross-pay.rst
@@ -59,12 +59,10 @@ Once you have determined if the payment is employment income, you must establish
* regular payments have an established frequency, such as weekly-paid salary or wages
* non-regular payments do not occur each pay period, for example, a bonus or a retroactive adjustment
-.. note::
- **Example:**
+.. admonition:: Example
+ *Fraser Co. pays all salaried employees every two weeks; this is considered a regular payment.
- *Fraser Co. pays all salaried employees every two weeks; this is considered a regular payment.
-
- The company also has a compensation plan where qualified employees are paid an annual bonus. The payment of the annual bonus is considered a non-regular payment.*
+ The company also has a compensation plan where qualified employees are paid an annual bonus. The payment of the annual bonus is considered a non-regular payment.*
Non-Regular Earnings
-----------------------------------
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