A. Virtual machine. Explanation: A virtual machine is a software implementation ot a computer system that executes programs like a physical machine. A virtual machine functions as a self-contained and autonomous System. A hypervisor is a thin layer of software that resides between the virtual operating system(s) and the hardware.
Generally, other than the deduction mentioned above, employers may not deduct from an exempt employeeâs pay â with a few exceptions. An exempt employee can legally have their pay docked in the following circumstances ONLY: It is the first or last week of employment and the employee does not work the entire week.
Tips. 1  As the employer, you must match the Social Security and Medicare deductions. 2  Do not deduct Social Security taxes if the employee's contributions for the year equal $106,800 or more, as of 2011. 3  If your state or municipality has an income tax, you must also deduct these taxes from the employee's severance pay.he IRS states that if the payment is separate, you must calculate the withholding at a flat rate of 25 percent. For example, multiply $2,000 by 0.25 to determine the severance withholding to be $500. Step 5. Subtract all deductions from the employee's severance pay.