Title: Describe payroll concepts used to determine gross earnings.
Course: Accounting (12104-I) > Section: Implementing Payroll and Payroll Tax Procedures

Description should note that gross earnings are the total earnings before deductions and should incorporate the following types of earnings, as applicable:

- Salary—pay based on a set rate per pay period (e.g., monthly, biweekly, weekly)
- Hourly pay—pay based on a set rate per hour
- Commission—pay based on amount sold
- Piece-rate—pay based on the number of items completed
- Overtime—pay based on hours worked beyond normal hours
- Bonus—pay given in addition to the base compensation