She deals with all routine business other than reservations, keeps the general accounts and calculates wages.

As your business grows, so does the size of your payroll and the amount of time you or your staff have to spend calculating and paying wages, salaries and pensions.

The closest it gets is calculating average wages for the industries or occupations where jobs are being created, and from this inferences have to be made.

While you consider this methodology "a strange way to calculate wages," economists, arbitrators and even city negotiators normally factor in the calculations used by the Patrolmen's Benevolent Association to determine total earnings.

But that's a strange way to calculate wages; obviously not every worker gets every available enhancement.

It makes calculating and paying wages quicker, and also makes end-of-year reporting easier.

Lump-sum payments are attractive to automakers because percentage increases inflate the base salary, which is used to calculate overtime, pension payments and future wages.

Professor Phelps and John Taylor published research in 1977, about how to calculate wages ("Staggered Wages).

It took more time to calculate prevailing wages and allow for skill ratings and overtime hours.

See Q/A-16 through 25 for further information on calculating FTEs and average annual wages and see Q/A-35 for information on transition relief for tax years beginning in 2010 with respect to the requirements for a qualifying arrangement.