Documents about Fringe Benefits

  • 1 Pages

    Study Guide (compensating the sales force.doc; ...

    Virginia Tech, MKTG 4554

    Excerpt: ... Study Guide Compensating the Real Estate Sales Force (lecture) Why is compensation important in real estate organizations? Briefly describe compensation components used in the real estate industry. How do real estate managers make decisions concerning pay, commission, expenses, incentives and bonus plans, and fringe benefits ? How do real estate managers validate the compensation process? ...

  • 2 Pages

    a8911

    Hawaii, A 8911

    Excerpt: ... Prepared by Contracts and Grants Management Office This replaces Administrative Procedure No. A8.911, dated July 1982 A8.911 July 1988 A8.900 ACCOUNTING FOR RESEARCH & TRAINING CONTRACTS & GRANTS P 1 of 2 A8.911 1. Procedures for Fringe Benefits Included in Proposal Budgets Purpose To insure that University proposal budgets for extramurally funded programs incorporate appropriate amounts for fringe benefits . 2. Objective To insure that University proposal budgets for extramurally funded programs incorporate appropriate amounts for fringe benefits . 2. Objective To establish guidelines and procedures for budgeting fringe benefits in extramural project proposals. 3. Applicability These procedures apply to all extramurally funded programs on all campuses of the University. 4. Responsibilities a. Contracts and Grants Management Office The Contracts and Grants Management Office (CGMO) updates annually, or when necessary, the "Summary of Fringe Benefit Rates to be Included in Grant and Contract Proposals." ...

  • 5 Pages

    fbtar200012000n40431

    Allan Hancock College, FBTAR 200012000

    Excerpt: ... FRINGE BENEFITS TAX AMENDMENT REGULATIONS 2000 (NO. 1) 2000 NO. 40 FRINGE BENEFITS TAX AMENDMENT REGULATIONS 2000 (NO. 1) 2000 NO. 40 - TABLE OF PROVISIONS 1. Name of Regulations 2. Commencement 3. Amendment of Fringe Benefits Tax Regulations SCHEDULE 1 Amendments FRINGE BENEFITS TAX AMENDMENT REGULATIONS 2000 (NO. 1) 2000 No. 40 - REG 1 Name of Regulations These Regulations are the Fringe Benefits Tax Amendment Regulations 2000 (No. 1). FRINGE BENEFITS TAX AMENDMENT REGULATIONS 2000 (NO. 1) 2000 No. 40 - REG 2 Commencement These Regulations commence on gazettal. FRINGE BENEFITS TAX AMENDMENT REGULATIONS 2000 (NO. 1) 2000 No. 40 - REG 3 Amendment of Fringe Benefits Tax Regulations Schedule 1 amends the Fringe Benefits Tax Regulations. FRINGE BENEFITS TAX AMENDMENT REGULATIONS 2000 (NO. 1) 2000 NO. 40 - SCHEDULE 1 Amendments (regulation 3) [1] Regulation 1 substitute 1 Name of Regulations These Regu ...

  • 3 Pages

    fbtar200432004n51431

    Allan Hancock College, FBTAR 200432004

    Excerpt: ... FRINGE BENEFITS TAX AMENDMENT REGULATIONS 2004 (NO. 3) 2004 NO. 51 FRINGE BENEFITS TAX AMENDMENT REGULATIONS 2004 (NO. 3) 2004 NO. 51 - TABLE OF PROVISIONS 1. Name of Regulations 2. Commencement 3. Amendment of Fringe Benefits Tax Regulations 1992 SCHEDULE 1 Amendments FRINGE BENEFITS TAX AMENDMENT REGULATIONS 2004 (No. 3) 2004 No. 51 - REG 1 Name of Regulations These Regulations are the Fringe Benefits Tax Amendment Regulations 2004 (No. 3). FRINGE BENEFITS TAX AMENDMENT REGULATIONS 2004 (No. 3) 2004 No. 51 - REG 2 Commencement These Regulations are taken to have commenced on 1 April 2003. FRINGE BENEFITS TAX AMENDMENT REGULATIONS 2004 (No. 3) 2004 No. 51 - REG 3 Amendment of Fringe Benefits Tax Regulations 1992 Schedule 1 amends the Fringe Benefits Tax Regulations 1992, as amended by the Fringe Benefits Tax Amendment Regulations 2004 (No. 1). FRINGE BENEFITS TAX AMENDMENT REGULATIONS 2004 (NO. 3) 2004 NO. 51 - SCHEDULE 1 ...

  • 3 Pages

    fbtar200412004n28431

    Allan Hancock College, FBTAR 200412004

    Excerpt: ... FRINGE BENEFITS TAX AMENDMENT REGULATIONS 2004 (NO. 1) 2004 NO. 28 FRINGE BENEFITS TAX AMENDMENT REGULATIONS 2004 (NO. 1) 2004 NO. 28 - TABLE OF PROVISIONS 1. Name of Regulations 2. Commencement 3. Amendment of Fringe Benefits Tax Regulations 1992 SCHEDULE 1 Amendment FRINGE BENEFITS TAX AMENDMENT REGULATIONS 2004 (No. 1) 2004 No. 28 - REG 1 Name of Regulations These Regulations are the Fringe Benefits Tax Amendment Regulations 2004 (No. 1). FRINGE BENEFITS TAX AMENDMENT REGULATIONS 2004 (No. 1) 2004 No. 28 - REG 2 Commencement These Regulations are taken to have commenced on 1 April 2003. FRINGE BENEFITS TAX AMENDMENT REGULATIONS 2004 (No. 1) 2004 No. 28 - REG 3 Amendment of Fringe Benefits Tax Regulations 1992 Schedule 1 amends the Fringe Benefits Tax Regulations 1992. FRINGE BENEFITS TAX AMENDMENT REGULATIONS 2004 (NO. 1) 2004 NO. 28 - SCHEDULE 1 Amendment (regulation 3) [1] After regulation 3E insert 6 Ap ...

  • 2 Pages

    L23_Pricing_Worksheet

    Georgia Tech, ECE 4001

    Excerpt: ... Example of Cost and Price Calculations Fringe Benefits Overhead Sales Expense 0% of labor 0% of materials, labor & fringe 0% of selling price Development Cost What it costs the company to develop the product Parts Labor Fringe Benefits , % of Labor Subtotal Overhead, % of Matl, Labor & Fringe Total 0 0 0 0 0 $0 Determination of Selling Price What the customer pays the company for the finished product Based on: Parts Cost Assembly Labor Testing Labor Total Labor Fringe Benefits , % of Labor Subtotal Overhead, % of Matl, Labor & Fringe Subtotal, Input Costs Sales Expense Amortized Development Costs Subtotal, All Costs Profit Selling Price 1 units 0 0 0 0 0 0 0 0 0 0 0 0 $0 Note: Enter your data into the bold, italized cells Example of Cost and Price Calculations Fringe Benefits Overhead Sales Expense 30% of labor 120% of materials, labor & fringe 10% of selling price Development Cost What it costs the company to develop the product Parts Labor Fringe Benefits , % of Labor Subtotal Overhead, % of Matl, Labor ...

  • 2 Pages

    DesignPaternHybrid Lectures

    UMBC, USERPAGES 432

    Excerpt: ... Hybrid LectureTopics: Design Patterns CMSC 432 Topics Design Patterns Introduction How Popular are Design Patterns? Defining a pattern MVC The Faade Pattern Fringe Benefit of Faade Pattern Details of the Faade Pattern ...

  • 4 Pages

    fbtar20062n165o2006487

    Allan Hancock College, FBTAR 20062

    Excerpt: ... [pic] Fringe Benefits Tax Amendment Regulations 2006 (No. 2)1 Select Legislative Instrument 2006 No. 165 I, PHILIP MICHAEL JEFFERY, Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the Fringe Benefits Tax Assessment Act 1986. Dated 22 June 2006 P. M. JEFFERY Governor-General By His Excellency's Command PETER DUTTON Minister for Revenue and Assistant Treasurer 1 Name of Regulations These Regulations are the Fringe Benefits Tax Amendment Regulations 2006 (No. 2). 2 Commencement These Regulations are taken to have commenced on the commencement of Schedule 2 to the Tax Laws Amendment (Personal Tax Reduction and Improved Depreciation Arrangements) Act 2006. 3 Amendment ...

  • 3 Pages

    fbtar20051n44o2005487

    Allan Hancock College, FBTAR 20051

    Excerpt: ... [pic] Fringe Benefits Tax Amendment Regulations 2005 (No. 1)1 Select Legislative Instrument 2005 No. 44 I, PHILIP MICHAEL JEFFERY, Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the Fringe Benefits Tax Assessment Act 1986. Dated 23 March 2005 P. M. JEFFERY Governor-General By His Excellency's Command MAL BROUGH Minister for Revenue and Assistant Treasurer 1 Name of Regulations These Regulations are the Fringe Benefits Tax Amendment Regulations 2005 (No. 1). 2 Commencement These Regulations commence on 1 April 2005. 3 Amendment of Fringe Benefits Tax Regulations 1992 Schedule 1 amends the Fringe Benefits Tax Regulations 1992. Schedule 1 Amendments (regulation ...

  • 1 Pages

    short

    Maryville MO, ROBINSONPE 072707

    Excerpt: ... REACHING UNION FAMILIES: COLLECTIVE IDENTITY, UNION ADVANTAGES AND THE AMERICAN ETHOS Sara Robison-Petrowsky Dr. Joan Hermsen, Thesis Supervisor ABSTRACT The present study examines the beliefs of union family members. Through analysis of qualitative interviews with union members and their wives and adult children, I investigate three main themes: 1) the benefits of unions, 2) the relations between corporations and unions, and 3) subscription to the American ethos. Generally speaking, I found that all participants focused on lifestyle and consumption advantages to union membership. Many also noted the fringe benefits associated with union coverage such as health insurance and job security. Moreover, many of the participants cite the ongoing struggle for power between unions and corporations. In addition, while most of the participants profess a strong belief in individualism and the ability of individuals to make it on their own in American society, there is also a tendency to articulate a moderate sense of c ...

  • 2 Pages

    Cost&Price_Summary

    Georgia Tech, ECE 4007

    Excerpt: ... Example of Cost and Price Calculations Fringe Benefits Overhead Sales & Marketing Expense Warranty & Support Expense 25% of labor 55% of materials, labor & fringe 25% of selling price 5% of selling price Development Cost (Non-recurring Cost) What it costs the company to develop the product Parts Labor Fringe Benefits , % of Labor Subtotal Overhead, % of Matl, Labor & Fringe Total 0 0 0 0 0 $0 Determination of Selling Price What the customer pays the company for the finished product Based on: Parts Cost Assembly Labor Testing Labor Total Labor Fringe Benefits , % of Labor Subtotal Overhead, % of Matl, Labor & Fringe Subtotal, Input Costs Sales & Marketing Expense Warranty & Support Expense Amortized Development Costs Subtotal, All Costs Profit Selling Price Total Revenue Total Profit 100 units 0 0 0 0 0 0 0 0 3 1 0 3 7 $10 $1,000 $700 70.0% Note: Enter your data into the bold, italized cells Example of Cost and Price Calculations Fringe Benefits Overhead Sales & Marketing Expense Warranty & Support Expense ...

  • 1 Pages

    M24.0910

    Wisconsin, INSTR 0910

    Excerpt: ... March 10, 2009 BUDGET SUBMISSION DUE DATE Large Schools & Colleges (A-07, A-17, A-19, A-34, A-40, A-48, A-53, A-55, A-87) April 17 April 10 Other Budget Units MEMORANDUM TO: Budget Officers FROM: Tim Norris SUBJ: Reporting of Major Class Assignments for the 2009-10 1% Across-the-Board Reduction: Planning Allocation Reference Number 56.120 The base budget reductions for Fund 101 must to be assigned to a major class and program and reported on Form 9. If the reduction is completely or partially assigned to a salary category, fringe benefits should be calculated using the variable fringe benefit rate of 18.86%. FTE reductions are not required as part of this exercise. Major class distributions for reductions on other GPR funds (other than Fund 101) have been handled separately and do not need to be reported on the Form 9. Reductions in student help and LTE budgets will not result in a fringe benefit savings that can be counted as part of the reduction. The calculated amount of fringe benefit savings for perm ...

  • 14 Pages

    2_26

    UNC, ECON 190

    Excerpt: ... Labor Costs to the Firm 1. Economics of Fringe Benefits Fringe Benefits as a Proportion of Compensation 6% 7% 4% 3% Wage and Salaries Legally Required Benefits Paid Leave Insurance Retirement 72% Supplemental Pay 8% Relative Growth of Fringe Benefits 30 25 Fringe Benefits as a Percent of 15 Compensation 20 10 5 0 1929 1955 1965 1975 1986 1991 1996 2000 2. Theory of Optimal Fringe Benefits Worker Indifference Map The indifference curves show the Wages combinations of wages and fringe benefits that yield the same amount of total utility. Fringes benefits are somewhat substitutable for wages even though most fringe benefits are in-kind benefits (benefits for a specific good or service). Workers substitute wages for fringe benefits because wages are taxed, but fringe benefits are not. They also may substitute wages for fringe benefits to insure money is available for health insurance and retirement. I1 I2 I3 Fringe Benefits Employer's Isoprofit Curve An isoprofit curve (WF) shows Wag ...

  • 4 Pages

    Demonstration Problem 12

    Virginia Tech, ACIS 2004

    Excerpt: ... quirement b allocation method instead of allocating overhead equally. Assume that the $84,000 of total overhead cost consists of $63,000 of indirect materials and $21,000 of fringe benefits . Decide what you believe is the most rational allocation scheme and use that scheme to allocate the overhead cost to the three houses. c. WORK PAPERS FOR DEMONSTRATION PROBLEM Demonstration Problem 12-1 Work Papers a. _ _ = _ overhead cost per house. b. Total direct costs are as follows: House 1 House 2 Direct Materials $140,000 $ 70,000 Direct Labor 210,000 130,000 Total Direct Cost House 3 $90,000 60,000 Total $300,000 400,000 Step 1. Determine the allocation rate: Cost to be Allocated = Allocation Base = Allocation Rate _ per direct cost dollar Step 2. Determine the amount to be allocated by multiplying the allocation rate by the weight of the base. House Allocation x Weight of Base = Allocated Cost Rate 1 x = 2 x = 3 x = Total Demonstration Problem 12-1 ...

  • 2 Pages

    keyterms- chap 11

    SUNY Stony Brook, BUS 115

    Excerpt: ... Mei Chen Section 01 Chapter 11: Human Resource Management: Finding and keeping the Best Employees 3/10/08 Affirmative action- employment activites designed to "right past wrongs" by increasing opportunities for minorities and women Apprentice programs- training programs involving a period during which a learner works alongside an experienced employee to master the skills and procdures of a craft Cafeteria-style fringe benefits fringe benefits plan that allows employees to choose the benefits they want up to a certain dollar amount Compressed workweek- work schedule that allows an employee to work a full number of hours per week but in fewer days Contingent workers workers who do not have the expectation of regular, full-time employment Core time- in a flextime plan, the period when all employees are expected to be at their job stations Employee orientation the activity that introduces new employees to the organization; to fellow employees; to their immediate supervisors; and to the policies, practices a ...

  • 7 Pages

    ps4ans

    University of Illinois, Urbana Champaign, ECON 102

    Excerpt: ... ing demand curve. The acetaminophen maker has no markup of price over marginal cost, while the maker of Tylenol has a positive markup, because it has some market power. Figure 17-11b 3 c. The maker of Tylenol has a bigger incentive for careful quality control, because if quality were poor, the value of its brand name would deteriorate, sales would decline, and its advertising would be worth less. 18.9. a. If a firm already gives workers fringe benefits valued at more than $3, the new law would have no effect. But a firm that currently has fringe benefits less than $3 would be affected by the law. Imagine a firm that currently pays no fringe benefits at all. The requirement that it pay fringe benefits of $3 reduces the value of marginal product of labor effectively by $3 in terms of the cash wage the firm is willing to pay. This is shown in Figure 18-9a as a downward shift in the firm's demand for labor from D1 to D2, a shift down of exactly $3. Figure 18-9a 4 b. Figure 18-9c Since the supply curv ...

  • 1 Pages

    3

    Arizona, SPS 062403

    Excerpt: ... SUBRECIPIENT BUDGET MAJOR MEDICAL UNIVERSITY Dr. Bruce Smith, PI, 20% effort C.Y. (Institutional base salary $185,000) Nurse Coordinator, 10% effort (base salary $60,000) Technician, 10% effort (base $36,000) $37,000 6,000 3,600 Fringe Benefits @ 27% Travel PI to professional meetings Supplies: Sleep monitoring supplies & materials Patient Care multi-day sleep studies Night rate studies - $100/night /subject Other Direct Subject fees - $200/study participant TOTAL DIRECT COSTS Facilities and Administrative Costs: 53.5% MTDC (Exclude Patient Care) TOTAL PROJECT YEAR I $ 12,420 1,500 5,000 30,000 2,000 $97,520 $36,123 $133,643 National Council of University Research Administrators ...

  • 1 Pages

    SOC 220 History of Social Problems

    Purdue, SOC 220

    Excerpt: ... 2008_01_23 The Natural History of Social Problems Wednesday, January 23, 2008 1:31 PM 1. 2. 3. 4. 5. 6. True or False: Income is distributed more unequally than wealth - FALSE Consumption distributed more equally than income US has 8:1 ratio of top ...

  • 1 Pages

    September 12

    Purdue, OLS 274

    Excerpt: ... EXAM 1 NEXT TUESDAY IN CLASS 10%. TURN IN STUDY GUIDES AND T/F QUESTIONS CH.1-3,5,6. FROM LEARNING GUIDE. BRING STUDENT ID September 06 Forms of business ownership: What does the government view your business as? It deals with the legalities of a business Sole Proprietorship Advantages - Easy to start and end - Be your own boss - Pride of ownership - Retain profit - No separate taxes Sole Proprietorship Disadvantages - Unlimited liability - Limited financial resources - Management difficulties - Time commitment - Few fringe benefits - Limited growth - Limited life span Partnership: A business owned by two or more people under a written agreement. - No need for a written agreement, legally. Only morally right. - Advantages o More resources o Shared management & pooled knowledge o Longer survival o No separate taxes, but are tax forms to file - Disadvantages o Unlimited Liability o Profits are divided o Disagreements between partners o More difficult to dissolve - General partnerships o Need not have same inter ...

  • 5 Pages

    a9640

    Hawaii, A 9640

    Excerpt: ... Prepared by the Personnel Management Offfice. This is a new Administrative Procedure. July 1982 RECRUITMENT, SELECTION AND APPOINTMENTS Page 1 A9.640 1. WORK SCHEDULE DISCLOSURE FORM Purpose. To provide a means of evaluating an applicant's availabil ...