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allowable deductions to ensure proper payment. Nonexempt Payment The salary of a nonexempt employee is generally contingent upon him working a c ertain number of hours for the week. If he works overtime, figure overtime wages by first determining his regular pay rate. To arrive at the regu lar pay rate, divide salary for the pay period by the required work hours. Then, multiply the regular pay rate by 1.5 to arrive at the overtime r ate. In Texas, overtime hours are those exceeding 40 for a particular week.Salary Overview The pay method used to compensate employees determines penguin desktop icons the amount of pay for each employee. Some companies pay employees the same amount each payday. Others include additional pay based on employees' work hours or sales volume. The calculation varies for each method. Basic Salary The basic salary pay method consists of paying employees a fixe forum de poesie d amount each pay period. This amount remains the same regardless of the number of hours worked by an employee. An employee may work 30 hours one .

ding the annual salary by the number of paydays in the year. Salary Plus Overtime The salary plus overtime pay method pays employees a base salar y plus an hourly wage for all hours worked beyond a specified number. Companies determine the number of hours they expect from salaried employees and use this as the specified number. An accountant calculates the overtime pay by subtracting the specified number from the total number of hou rs worked. This determines the number of overtime hours worked. He calculates an overtime rate by dividing the annual salary by the total work ho free gothic textures urs in the year and multiplying the result by 150 percent. Total work hours in the year equal the specified number times 52 weeks. An accountant multiplies the overtime hours by the overtime rate and adds this number to the base salary. Salary Plus Commission The salary plus commission pay forum de poesie method pays employees a base salary and a commission based on the level of sales they achieve. An accountant calculates an employees total pay b .

BRA, or Consolidated Omnibus Budget Reconciliation Act, a federal law that mandates extended coverage for up to 18 months. However, employers do not pay for continued coverage. Instead, they must simply inform employees of their options. Employees are responsible for the full cost of healt h insurance, including the portions that employers used to pay and administrative fees. Unemployment Insurance After a worker is laid off, the em ployer stops paying for unemployment insurance. Each state manages its own unemployment insurance program, using payments from employers to provi shia free books de benefits to workers who lose their jobs through no fault of their own. However, an employer's unemployment insurance rates are based on its hi story of layoffs and former workers' claims. To keep rates low, employers may challenge claims to prevent rate increases on the payments they mak forum de poesie e for future employees. Professional Insurance In some cases, professionals fall under the insurance policies that their employers already have o .

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