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Chapter 12

payroll is a list of employees and the payments due to each employee for a specific pay period
pay period is the amount of time over which an employee is paid
payroll clerk responsible for preparing the payroll
gross earnings the total amount of money an employee earns in a pay period
salary is a fixed amount of money paid to an employee for each pay period
wage is an amount of money paid to an employee at a specified rate per hour worked
time card is a record of the times an employee arrives at work and leaves each day
electronic badge readers computer technology to track employee arrival and departure times
commission is an amount paid to an employee based on a percentage of the employee's sales
piece rate manufacturing companies pay employees a specific amount of money for each item the employee produces
overtime rate set by Fair Labor Standards Act of 1938 is 1.5 times the employees's regular hourly pay rate
deduction an amount subtracted from gross earning
withholding allowance reduces the amount of income tax to be withheld
401(k) plan is a popular voluntary payroll deduction - employee doesn't pay income tax on earnings contributed to the plan until the money is withdrawn from it, usually after age 59 1/2
payroll register is a form that summarizes info about employee's earnings for each pay period
net pay is the amount left after total deductions have been subtracted from gross earnings
direct deposit is the net pay electronically in the employee's personal bank account
employee's earnings record contains all of the payroll info related to an employee
accumulated earning are the employee's year-to-date gross earnings
Created by: justinjurado