Review. 1  Electrons have a negative electrostatic charge and protons have a positive electrostatic charge. 2  A good way to remember what charge protons have is to remember both proton and positive charge start with P.. 3  Like charges repel, unlike charges attract, just like with magnets.
The pay for these employees is generally stated as a gross, hourly rate, such as $13.52 per hour.. Again, the gross amount refers to the pay an employee would receive before withholdings are made for such things as taxes, contributions, and savings plans. Employees receiving wages are often paid weekly or biweekly.
Gross Pay. Gross pay represents the total amount paid by a company to its employees. Gross pay does not take into account any pretax deductions or other exemptions from income. For example, if your company pays an employee $4,000 each month, the employee's gross wages for the year equal $48,000. Typically, the gross pay is not found on the Form W-2 because of the various pretax deductions. Instead, the gross pay can be found on the employee's final pay stub for the year. W-2 Wages for Income Taxes. In box 1 of the Form W-2, your company reports the total taxable wages of the employee for IRS record keeping. When you calculate this number, take out any pretax deductions from an employee's pay because they do not count as income for federal income taxes.