Andrew Sackville-West andrew at
Fri May 27 10:25:22 EDT 2005

Kevin T. Broderick wrote:
> On 26 May 2005, at 9:22 PM, Brian wrote:
>> [CHOMP]
>> Now a question for the knowledgeable gnc devs:
>>    The number and types of incomes, deductions, etc. can be quite varied
>> depending on the users needs.  I was thinking that something similar to
>> the accounts view and editing features should work.   The primary
>> difference would be the different types such as:
>>     Income
>>         --Hourly
>>         --Salary
>>         --Commission
>>     Deductions
>>         --Employment Insurance
>>         --Pension Plan
>>         --Federal Tax
>>         --etc.
> Just a note on types of might also need to account for 
> charge tips (where customers pay for something including a tip with a 
> credit card and the company includes the tips for a pay period in the 
> paycheck) or taxes on reported cash tips.  At least in Vermont, those 
> tips are subject to an entirely different formula for taxation (I 
> believe it's based on total revenue and an assumption of workers being 
> tipped at a certain percentage, i.e. they are taxed based on additional 
> income of x% of total food sales, where x is a number in the vicinity of 
> 5, regardless of actual tipping).  I don't know if anyone else is more 
> familiar with a jurisdiction that does things in a similar manner, and 
> I'm not entirely sure what the correct double-entry manner of accounting 
> for cash tips would be (since they are neither income nor expense for 
> the company but may need to be accounted for in tax calculations).
> If no one else has encountered a similar situation, I'll try to dig 
> further into this one; I'm only semi-aware of it now due to being in the 
> vicinity of payroll operations for restaurant operations.

I can tell you, as a restaurateur, that the last thing the employer 
wants to do is claim any amount other than what the employee reports for 
tips, because doing so makes you liable for the actual amounts if they 
differ. I'm a not a Vermonter, so I can't speak to that.

I envision one or more types of generic payroll additions and 
deductions. There are a variety of things that come up:

potential additions:
  Tips reported (for taxing purposes)
  mileage and other expense reimbursements (not taxable in US, but still 
part of payroll)
  retirement benefits

potential deductions:
  Tips reported (as the employee already has them and we only need them 
for taxing)
  advance repayment
  health care premiums
  other employee paid "benefits"
  retirement plan contributions

there' abig ol' pile of them. some are taxable, some are exempt from 
taxing, some reduce the taxable income for federal withholding but not 
ss & mcare  etc etc etc..

> Kevin Broderick / kbroderick at <mailto:kbroderick at>
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