gross pay

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

docs/build/simplepdf/index.html

@@ -330,11 +330,31 @@
             4.1.1. Earnings
            </a>
           </li>
+          <li class="toctree-l3">
+           <a class="reference internal" href="#allowances">
+            4.1.2. Allowances
+           </a>
+          </li>
+          <li class="toctree-l3">
+           <a class="reference internal" href="#benefits">
+            4.1.3. Benefits
+           </a>
+          </li>
+          <li class="toctree-l3">
+           <a class="reference internal" href="#expense-reimbursements">
+            4.1.4. Expense Reimbursements
+           </a>
+          </li>
+          <li class="toctree-l3">
+           <a class="reference internal" href="#regular-and-non-regular-payments-of-employment-income">
+            4.1.5. Regular and Non-Regular Payments of Employment Income
+           </a>
+          </li>
          </ul>
         </li>
         <li class="toctree-l2">
-         <a class="reference internal" href="#irregular-earnings">
+         <a class="reference internal" href="#non-regular-earnings">
-          4.2. Irregular Earnings
+          4.2. Non-Regular Earnings
          </a>
         </li>
        </ul>
@@ -3758,12 +3778,103 @@ remuneration is referred to as employment income. Employment income can be categ
             </ul>
            </dd>
           </dl>
+          <p>
+           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.
+          </p>
+         </section>
+         <section id="allowances">
+          <h3>
+           Allowances
+           <a class="headerlink" href="#allowances" title="Link to this heading">
+            &para;
+           </a>
+          </h3>
+          <p>
+           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.
+          </p>
+         </section>
+         <section id="benefits">
+          <h3>
+           Benefits
+           <a class="headerlink" href="#benefits" title="Link to this heading">
+            &para;
+           </a>
+          </h3>
+          <p>
+           Benefits are dollar values attributed to something the employer has either provided to an employee or paid for on an employee&rsquo;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&rsquo;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.
+          </p>
+         </section>
+         <section id="expense-reimbursements">
+          <h3>
+           Expense Reimbursements
+           <a class="headerlink" href="#expense-reimbursements" title="Link to this heading">
+            &para;
+           </a>
+          </h3>
+          <p>
+           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&rsquo;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.
+          </p>
+          <p>
+           Any reimbursements made to an employee for personal living expenses are considered taxable to the employee, included in income and subject to statutory withholdings.
+          </p>
+         </section>
+         <section id="regular-and-non-regular-payments-of-employment-income">
+          <h3>
+           Regular and Non-Regular Payments of Employment Income
+           <a class="headerlink" href="#regular-and-non-regular-payments-of-employment-income" title="Link to this heading">
+            &para;
+           </a>
+          </h3>
+          <dl class="simple">
+           <dt>
+            Once you have determined if the payment is employment income, you must establish whether it is a regular or non-regular payment as follows:
+           </dt>
+           <dd>
+            <ul class="simple">
+             <li>
+              <p>
+               regular payments have an established frequency, such as weekly-paid salary or wages
+              </p>
+             </li>
+             <li>
+              <p>
+               non-regular payments do not occur each pay period, for example, a bonus or a retroactive adjustment
+              </p>
+             </li>
+            </ul>
+           </dd>
+          </dl>
+          <div class="admonition-example-fraser-co-pays-all-salaried-employees-every-two-weeks-this-is-considered-a-regular-payment admonition">
+           <p class="admonition-title">
+            Example
+            <a href="#id1">
+             <span class="problematic" id="id2">
+              *
+             </span>
+            </a>
+            Fraser Co. pays all salaried employees every two weeks; this is considered a regular payment.
+           </p>
+           <p>
+            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.*
+           </p>
+          </div>
          </section>
         </section>
-        <section id="irregular-earnings">
+        <section id="non-regular-earnings">
          <h2>
-          Irregular Earnings
+          Non-Regular Earnings
-          <a class="headerlink" href="#irregular-earnings" title="Link to this heading">
+          <a class="headerlink" href="#non-regular-earnings" title="Link to this heading">
            &para;
           </a>
          </h2>

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::
+.. admonition:: Example
-    **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
 -----------------------------------