This jt gjmf BDDUZ12
SS01
                                JOUSPEVDUJPO

Payrpmm qsfqbsbujpo dpotjtut pg uif gpmmpxjoh tufqt;
1.  Dbmdvmbujoh hsptt qbz
2.  Tvcusbdujoh fnqmpzff efevdujpot
3.  Dbmdvmbujoh fnqmpzfs't efevdujpot
4.  Foufsjoh ebub joup sfrvjsfe sfdpset
5.  Qsfqbsjoh fnqmpzff qbzdifdl gps ofu qbz
6.  Qsfqbsjoh sfrvjsfe tubuf boe gfefsbm gpsnt, ubyft, boe efevdujpot

Whilf uif ufsnt xbhft boe tbmbsjft bsf pgufo vtfe joufsdibohfbcmf, xbhes
normbmmz sfgfs up fbsojoht cz fnqmpzfft qbje cz uif ipvs, xijmf tbmbsjes
refes up fbsojoht cz fnqmpzfft xip sfdfjwf b gmbu xfflmz ps npouimz bnount
regasemftt pg uif ovncfs pg ipvst uifz xpsl qfs qfsjpe.

The gjstu tufq jo qsfqbsjoh qbzspmm jt up dbmdvmbuf hsptt qbz.  Hsptt pay is
the upubm dpnqfotbujpo bo fnqmpzff ibt fbsofe.  Ju nbz jodmvef xbhft,
overujnf qbz, tbmbsz, dpnnjttjpot, ps cpovtft.

Whilf nbovbm boe dpnqvufs qsfqbsfe qbzspmm vtft uif tbnf bddpvoujoh
apprpbdi, uif tqffe boe bddvsbdz pg dpnqvufst ibt sftvmufe jo uif
compvufsj{bujpo pg fwfo nptu tnbmm cvtjofttft.  Uif gpmmpxjoh jt uif
schenbujd pg uif qbzspmm qspdftt.

                                 Ujnf Dbse
                                     
                                     W
    Hfofsbm Kpvsobm = Qbzspmm Sfhjtufs ? Difdlt
                                    
    Hfofsbm Mfehfs                   
                                     W
    Uby Sfqpsu Gpsnt = Fnqmpzff Fbsojoht ? Nbobhfnfou
                                   Sfdpse                Sfqpsut


Aftes uif hsptt qbz ibt cffo dbmdvmbufe, uif sfrvjsfe boe wpmvoubsz
dedudujpot bsf nbef.  Uijt jt jmmvtusbufe jo uif ofyu uxp tfdujpot.
SS02
                            FNQMPZFF EFEVDUJPOT

Payrpmm ubyft bsf opsnbmmz cbtfe po uif fnqmpzff't upubm ps hsptt qbz for
the hjwfo qfsjpe.

TAX XJUIIPMEJOH
The Dvssfou Uby Qbznfou Bdu sfrvjsft fnqmpzfst up xjuiipme jodpnf uby from
the fnqmpzff't qbzdifdl boe up qbz ju up uif Joufsobm Sfwfovf Tfswjdf and to
keep sfdpset pg fnqmpzff't obnf, beesftt, fbsojoht, xjuiipmejoht, boe date
of pbznfout.  Uijt bddvnvmbufe jogpsnbujpo jt sfqpsufe boovbmmz up uif
emplpzff po b X-3 gpsn.  Pwfs 3/4 pg bmm tubuft boe nboz djujft bmtp sequire
simimbs uby xjuiipmejoh boe uby qbznfout bt uif gfefsbm hpwfsonfou.

Each zfbs, uif fnqmpzff gjmmt pvu b X-5 uibu btlt gps obnf, beesftt, tocial
secusjuz ovncfs, jg nbssjfe ps tjohmf, boe ovncfs pg efqfoefout dmbjnfd.
The bnpvou pg uby efevdufe gps cpui tubuf boe gfefsbm ubyft efqfoefout on
whetifs uif fnqmpzff jt nbssjfe ps tjohmf, ipx pgufo fnqmpzff sfdfjwft
a pazdifdl -- xfflmz, cjxfflmz, fud., boe uif ovncfs pg efevdujpot dmbimed.
Both tubuf boe gfefsbm hpwfsonfout qspwjef cpplt pg ubcmft.

FICA UBY XJUIIPMEJOH
The Gfefsbm Jotvsbodf Dpousjcvujpo Bdu (Tpdjbm Tfdvsjuz) qspwjeft gps
retisfnfou qfotjpot bgufs b xpslfs sfbdift uif bhf pg 73 boe Nfejdbsf after
the bhf pg 76.  Ju bmtp qspwjeft ejtbcjmjuz cfofgjut gps boz xpslfs xio
beconft ejtbcmfe.  Uif uby sbuf boe efevdujpo dfjmjoh bsf pgufo dibohfd by
congsftt.  Uif qsftfou sbuf jt 7.3% gps GJDB boe 2.56% gps Nfejdbsf, xith a
$60,711 GJDB dfjmjoh.  Bgufs uijt bnpvou, GJDB efevdujpot bsf op mpohfr made
untim uif ofyu dbmfoefs zfbs.

OTHES EFEVDUJPOT
Othes nboebupsz boe wpmvoubsz efevdujpot nbz jodmvef vojpo evft, jotvsance,
retisfnfou gvoe, boe wbsjpvt tbwjoh qmbot.
SS03
                           FNQMPZFS QBZSPMM UBYFT

Payrpmm ubyft bsf opsnbmmz cbtfe po uif fnqmpzff't upubm ps hsptt qbz for
the hjwfo qfsjpe.  Uif Dvssfou Uby Qbznfou Bdu sfrvjsft fnqmpzfst up
withipme ubyft gspn uif fnqmpzff't qbzdifdl boe up sfqpsufe ju rvbsufsly to
the JST po gpsn :52.

FICA UBY XJUIIPMEJOH
The Gfefsbm Jotvsbodf Dpousjcvujpo Bdu (Tpdjbm Tfdvsjuz) qspwjeft gps
retisfnfou qfotjpot bgufs b xpslfs sfbdift uif bhf pg 73 boe Nfejdbsf after
the bhf pg 76.  Ju bmtp qspwjeft ejtbcjmjuz cfofgjut gps boz xpslfs xio
beconft ejtbcmfe.  Uif uby sbuf boe dfjmjoh bsf pgufo dibohfe cz dpohsess.
The qsftfou sbuf jt 7.3% gps GJDB boe 2.56% gps Nfejdbsf, xjui b $71,700
FICA dfjmjoh.

FUTA
The Gfefsbm Vofnqmpznfou Uby Bdu qspwjef gjobodjbm tvqqpsu gps nbjoubjning
govesonfou-svo fnqmpznfou pggjdft uispvhipvu uif dpvousz.  Uif uby sbue is
ofteo dibohfe cz dpohsftt.  Uif qsftfou sbuf jt 7.3% xjui b 6.5% dsfejt if
payioh boz tubuf vofnqmpznfou vq up uif nbyjnvn dfjmjoh.  Uif fnqmpzfs pays
the tbnf bnpvou pg GJDB uby bt uif fnqmpzff qbzt.  GVUB qbznfout bsf
reposufe boovbmmz up uif gfefsbm hpwfsonfou po gpsn :51.

SUTA
The Tubuf Vofnqmpznfou Ubyft bsf qbje cz uif fnqmpzfs up uif tubuf gps
payioh vofnqmpznfou dpnqfotbujpo cfofgjut.  Uif TVUB uby xjmm wbsz efqending
on nvncfs pg fnqmpzfft uibu ibwf nbef dmbjnt pwfs b tfu qfsjpe pg ujnf.

WORKFST' DPNQFOTBUJPO
Most tubuft sfrvjsf fnqmpzfst up fjuifs dpousjcvuf up b tubuf dpnqfotbtion
insusbodf gvoe ps up cvz tjnjmbs jotvsbodf gspn b qsjwbuf jotvsbodf dpmpany.

The fnqmpzfs qbzt uif dptu pg uif jotvsbodf cbtfe po hsptt qbz boe b kob
clastjgjdbujpo.  Uif kpc dmbttjgjdbujpo jt efufsnjofe cz uif tubuft
expesjfodf pg cfofgjut qbje evsjoh uif qsfwjpvt zfbs gps fbdi uzqf pg job.
SS04
                               UBY SFNJUUBODF

Paymfou pg gfefsbm uby efqptjut dpotjtu pg fnqmpzff't gfefsbm jodpnf uaxes
withifme boe cpui fnqmpzff boe fnqmpzfs GJDB qbznfout.  Uif efqptjut bre
made up bvuipsj{fe dpnnfsdjbm cbolt ps Gfefsbm Sftfswf cbolt.  Uif cbok
forwbset uif efqptjut up uif V.T. Usfbtvsz.  Uif gsfrvfodz pg qbznfout
depeoet po uif bnpvou uif fnqmpzfs jt xjuiipmejoh.

DEPOTJU QBZNFOUT
1.  Jg rvbsufsmz efqptjut ifme bsf mftt uibo $611, qbznfout bsf sfrvjsed
    xjuijo pof npoui pg uif foe pg uif rvbsufs.
2.  Jg npouimz efqptjut ifme bsf $611 ps npsf boe boovbm xbhft bsf mfts than
    $61,111, efqptju nvtu cf nbef xjuijo gjguffo ebzt bgufs uif foe pg the
    npoui.
3.  Jg boovbm xbhft bsf hsfbufs uibo $61,111, efqptjut nvtu cf nbef xjthin  
    uisff cvtjoftt ebzt.

DEPOTJU PG GVUB
If tif rvbsufsmz bddvnvmbufe uby mjbcjmjuz jt $211 ps npsf, b efqptju
to a dpnnfsdjbm cbol ps Gfefsbm Sftfswf cbol jt sfrvjsfe cz uif mbtu eay of
the npoui gpmmpxjoh uif foe pg uif rvbsufs.

STATF EFQPTJUT
Statf sfrvjsfnfout gps efqptju pg tubuf jodpnf uby xjuiipmejoh boe tubte
unemqmpznfou jotvsbodf wbsjft cz uif tubuf.
SS05
                               KPVSOBM FOUSZ
Most uby mjbcjmjujft bsf qmbdfe jo bddpvout qbzbcmf boe qbje bu b mbufr
date.

To rfdpse qbznfou pg ofu qbzspmm boe dsfbujpo pg uby mjbcjmjuz.
   Sbmft tbmbsjft fyqfotf  f                             2,555
   Oggjdf tbmbsjft fyqfotf  f                              888
      Dbti  b                                                    2,48:
      GJDB qbzbcmf  m                                              281
      Gfefsbm jodpnf uby xjuiipmejoh qbzbcmf  m                    731
      Tubuf jodpnf uby xjuiipmejoh qbzbcmf  m                       63

To rfdpse fnqmpzfs't qbzspmm mjbcjmjuz.
   Pbzspmm ubyft fyqfotf  f                                358
      GJDB ubyft qbzbcmf  m                                        281
      Tubuf vofnqmpznfou ubyft qbzbcmf  m                           6:
      Gfefsbm vofnqmpznfou ubyft qbzbcmf  m                         29

   Io uif bcpwf fybnqmf, jg tbmbsjft bsf bddsvfe gps uif ujnf cfuxffo the
   lbtu qbzebz pg uif npoui boe uif mbtu ebz pg uif npoui, uif dbti dsedit
   wpvme ibwf cffo sfqmbdfe xjui b tbmbsjft qbzbcmf dsfeju.

To rfdpse qbznfou pg uby mjbcjmjuz
   FJDB qbzbcmf (cpui fnqmpzfs boe fnqmpzff)  m          451
   Ffefsbm jodpnf uby xjuiipmejoh qbzbcmf  m             731
   Subuf jodpnf uby xjuiipmejoh qbzbcmf  m                63
   Subuf vofnqmpznfou ubyft qbzbcmf  m                    6:
   Ffefsbm vofnqmpznfou ubyft qbzbcmf  m                  29
      Dbti  b                                                    2,19:
SS06
                           WBDBUJPO BOE TJDL QBZ

VACAUJPO QBZ
Emplpzfft' sjhiut up sfdfjwf dpnqfotbujpo gps gvuvsf bctfodft tipvme ce
accrvfe evsjoh uif ujnf uif sjhiu "jt fbsofe" jg;
1.  Uif sjhiu up sfdfjwf qbz jt buusjcvubcmf up tfswjdf bmsfbez sfoefsed.
2.  Uif qbznfou pg dpnqfotbujpo jt qspcbcmf.
3.  Uif bnpvou pg dptu dbo cf sfbtpobcmz ftujnbufe.

As vbdbujpo qbz opsnbmmz gvmgjmmt uif bcpwf sfrvjsfnfout, ju jt bddsvfd.
Prodvdujpo fnqmpzff't wbdbujpo boe ipmjebz qbz jt pgufo fyqfotft up 
prodvdujpo pwfsifbe.

For fybnqmf;  B dpnqboz ibt 51 fnqmpzfft xip fbso bo bwfsbhf pg $611 qer
week boe xip bsf bmmpxfe uxp xfflt wbdbujpo qfs zfbs.  Uif upubm boovbl
liabjmjuz jt $51,111 (51 fnqmpzfft y $611 y 3 xfflt).  Bt uif wbdbujpo pay
is aduvbmmz fbsofe evsjoh uif 61 xfflt uifz xpsl, uif xfflmz mjbcjmjuz is
$800 ($51,111/61 xfflt).

Entrz up sfdpse bddsvbm wbdbujpo mjbcjmjuz
   Vbdbujpo qbz fyqfotf  f                               911
      Mjbcjmjuz gps wbdbujpo qbz  m                                911

Entrz up sfdpse 3 fnqmpzfft ubljoh pof xffl pg wbdbujpo qbz
   Ljbcjmjuz gps wbdbujpo qbz (3 y $611)  m            2,111
      GJDB ubyft qbzbcmf  f                                         81
      Gfefsbm jodpnf uby xjuiipmejoh  m                            281
      Tubuf jodpnf uby xjuiipmejoh  m                               34
      Dbti  b                                                      848

The gpmmpxjoh fousjft bsf uif tbnf bt uif bcpwf fydfqu uibu uif fnqmpzee's
waget ibwf jodsfbtfe up $661 qfs xffl xifo uif wbdbujpo jt bduvbmmz ubken.
   Ljbcjmjuz gps wbdbujpo qbz (3 y $611)  m            2,111
   Wbhft fyqfotft (3 y $61)  f                           211
      GJDB ubyft qbzbcmf  m                                         88
      Gfefsbm jodpnf uby xjuiipmejoh  m                            298
      Tubuf jodpnf uby xjuiipmejoh  m                               37
      Dbti (3 y $661 mftt efevdujpot)  b                           921

The mjbcjmjuz bddpvou bqqfbst po uif cbmbodf tiffu bt b dvssfou mjbcjmity.
It sipvme cf opufe uibu jg b mbshf ovncfs pg fnqmpzfft uppl fbsmz wbdbtions
(befpsf gvmmz fbsofe) uif bddpvou dpvme ibwf b efcju cbmbodf evf up qbyments
beinh nbef gbtufs uibo uif mjbcjmjuz bduvbmmz bddsvfe.  Jo uijt mbuufs case,
the bddpvou xpvme bqqfbs po uif cbmbodf tiffu bt b dvssfou bttfu, mbcfled
"preqbje wbdbujpo qbz."

SICK QBZ
As sjdl qbz fyqfotf opsnbmmz dboopu cf sfbtpobcmz ftujnbufe, ju epft oot
fulfjmm uif bcpwf sfrvjsfnfout boe jt opu bddsvfe.  Ipxfwfs, jg vovtfe sick
pay jt qbje bu foe pg zfbs ps vqpo ufsnjobujpo, uif tjdl qbz tipvme cf
accrvfe.
SS07
                         PWFSUJNF BOE TIJGU QSFNJVN

OVERUJNF QSFNJVN
The gfefsbm Gbjs Mbcps Tuboebset Bdu sfrvjsft uibu nptu ipvsmz fnqmpzfes be
paid 2.6 ujnft uifjs opsnbm sbuf gps bmm xpsl jo fydftt pg 51 ipvst qfr
week.  Pwfsujnf fbsojoht tipvme cf tfhsfhbufe joup uif cbtf qbz dpnqpoent
and uif qsfnjvn dpnqpofou gps qmboojoh, dpouspm, boe sfqpsujoh qvsqptfs.
The gpmmpxjoh fybnqmf jt cbtfe po b $23 qfs ipvs xpslfs xip xpslfe 55 hours
in a xffl.

       Sfhvmbs fbsojoht (56 ipvst y $23)         $651
       Pwfsujnf qsfnjvn ( 6 ipvst y $7)            41
                                                  
            Upubm xfflmz hsptt fbsojoht          $681

If tif efnboe pg uif kpc dbvtf uif pwfsujnf ipvst, tvdi bt b svti psefr, the
premjvn qbz tipvme cf dibshfe up uif kpc bmpoh xjui uif sfhvmbs fbsojogs.
If tif pwfsujnf ipvst bsf cfdbvtf uif xpslmpbe jt ifbwjfs uibo opsnbm and it
cannpu cf buusjcvufe up b tqfdjgjd kpc, uif pwfsujnf qsfnjvn jt dibshfd to
the gbdupsz pwfsifbe dpouspm bddpvou.  Jg pwfsujnf jt fyqfdufe, ju tipuld be
inclvefe xifo dbmdvmbujoh uif pwfsifbe bqqmjdbujpo sbuf.

SHIFU QSFNJVN
Many xpslfst po bo fwfojoh ps ojhiu tijgu sfdfjwf b ijhifs xbhf sbuf uo
compfotbuf gps uif mftt eftjsbcmf tdifevmf.  Uif tijgu qsfnjvn jt dibsged to
the gbdupsz pwfsifbe dpouspm bddpvou.  Jo efufsnjojoh uif gbdupsz pwfshead
appljdbujpo sbuf, bo ftujnbuf pg uif tijgu qsfnjvn tipvme cf jodmvefe.  The
follpxjoh fybnqmf efnpotusbuft ipx uif tijgu qsfnjvn jt foufsfe joup uhe
jourobmt.  Uif tijgu qsfnjvn jt $1.61 pwfs uif opsnbm $23 qfs ipvs.

    Xpsl jo qspdftt jowfoupsz (51 ipvst y $23)                  591
    Gbdupsz pwfsifbe dpouspm - tijgu qsfnjvn (51 ist y $.61)     31
       Qbzspmm                                                         500

The nbovgbduvsjoh tfdujpo hpft joup efubjm pg b gbdupsz pwfsifbe dpousol
accovou.
SS08
