Determining net employment income

For the purposes of calculating the 50% incentive threshold, the officer is to determine the net employment income which is the gross employment income minus all mandatory tax and payroll deductions.

确定净就业收入

为了计算 50% 激励门槛，官员应确定净就业收入，即总就业收入减去所有强制性税收和工资扣除额。 儿童保育费用

Child care expenses

Clients can claim a child care expense deduction against their net employment income of up to $600 per month per child under the age of 12 (receipts required).

客户可以从其净就业收入中申请儿童保育费用扣除，每个 12 岁以下的儿童每月最高可达 600 元（需要收据）

Sample calculation

Ahmed and Alima are parents of 3 children under the age of 12. Their monthly RAP income support entitlement is $1750. Both Ahmed and Alima work part-time. Their combined gross monthly income from employment is $2200. Their total mandatory payroll deductions amount to $450. Therefore their net income is $1750.

Their neighbour provides child care 3 days a week when Ahmed and Alima’s shifts overlap for a total cost of $400 per month.

The calculation below shows that Ahmed and Alima have earned $475 above their 50% threshold limit. As a result, their monthly RAP income support must be adjusted downwards to $1275.

计算示例 Ahmed 和 Alima 是 3 个 12 岁以下孩子的父母。他们每月的 RAP 收入补助金额为 1750 元。 艾哈迈德和阿利玛都是兼职工作。 他们的就业月总收入合计为 2200 元。 他们的强制性工资扣除总额为 450 元。 因此他们的净收入是 1750 元。 他们的邻居每周提供 3 天的托儿服务，而艾哈迈德和阿利玛的轮班时间重叠，每月总费用为 400 元。 下面的计算显示，Ahmed 和 Alima 的收入超出了 50% 阈值限额 475 元。 因此，他们的每月 RAP 收入支持必须下调至 1275 元。

Step 1: Determining the 50% Threshold Amount

Divide the client’s monthly RAP income support amount in half to arrive at the 50% threshold amount. The monthly amount used should only include allowances which are received on a monthly basis.

All earned income received over this threshold, minus the child care expenses, if applicable, will be deducted on a dollar-for-dollar basis from the monthly RAP amount

• Monthly RAP amount: $1750
• 50% of RAP amount: $875
  
  第 1 步：确定 50% 阈值金额 将客户的每月 RAP 收入支持金额除以一半，得出 50% 的阈值金额。 每月使用金额应仅包括每月收到的津贴。 超过此门槛的所有收入，减去儿童保育费用（如果适用），将从每月 RAP 金额中按元扣除 每月 RAP 金额：$1750 RAP 金额的 50%：875 元

Step 2: Determining Additional Net Income

If the source of additional income is paid employment, determine the client’s new employment income (e.g., total income from employment after mandatory payroll deductions are applied). For income sources other than paid employment (e.g., training allowances or student grants, etc.), only factor in the net amounts considered earned income and subject the 50% incentive threshold.

• Gross Employment Income: $2200
• Mandatory Payroll Deductions: -$450
• Net Income: $1750
  第 2 步：确定额外净收入 如果额外收入来源是有偿就业，请确定客户的新就业收入（例如，应用强制工资扣除后的就业总收入）。 对于有偿就业以外的收入来源（例如培训津贴或学生助学金等），仅考虑被视为赚取收入的净额，并遵守 50% 的激励门槛。 就业总收入：$2200 强制性工资扣除：-$450 净收入：1750 元

Step 3: Determining Chargeable Additional Income

Where the income source is paid employment and where applicable, subtract the maximum allowable child care deductions from the total net income to arrive at the total chargeable income. Receipts for child care expenses must be supplied.

• Net Income: $1750
• Child Care Deduction: -$400
• Chargeable Income: $1350
  第 3 步：确定应课税额外收入 如果收入来源是有偿就业，并且在适用的情况下，从总净收入中减去最高允许的儿童保育扣除额，得出应纳税收入总额。 必须提供儿童保育费用的收据。 净收入：1750 元 儿童保育扣除：-$400 应课税收入：$1350

Step 4: Determining Earning Clawback

Determine if the recipient earned income over the threshold amount by subtracting the threshold amount from the chargeable income. If the amount is positive, a reduction will be calculated in Step 5. If the amount is negative, no reduction is charged.

• Chargeable Income: $1350
• 50% Threshold Amount: -$875
• Clawback Amount: $475
  • Note: The amount cannot be less than $0, so if it is a negative value, there are no clawback deductions to RAP.
    第 4 步：确定收益回拨 通过从应税收入中减去阈值金额来确定接收者的收入是否超过阈值金额。 如果金额为正数，则在步骤 5 中计算减免额。如果金额为负数，则不收取减免额。 应课税收入：$1350 50% 门槛金额：-875 元 分摊金额：$475
    注意：该金额不能低于 0 元，因此如果为负值，则不会对 RAP 进行回拨扣除。

Step 5: Determining Adjusted Monthly RAP Amount

To arrive at the adjusted RAP payment, subtract the clawback amount from the total monthly RAP income support amount.

• Monthly RAP Amount: $1750
• Clawback Amount: -$475
• Adjusted RAP Amount: $1275

  第 5 步：确定调整后的每月 RAP 金额

  要得出调整后的 RAP 付款，请从每月 RAP 收入支持总额中减去回拨金额。

  每月 RAP 金额：$1750
  分摊金额：-$475
  调整后的 RAP 金额：1275 元