If total employee benefits are calculated as a percentage of their gross pay, which of the following employees receives the largest percentage of their gross pay in employee benefits?

Find each employee’s benefits by subtracting gross pay from total job benefits, then compare benefits as a percentage of gross pay. Employee B has $34,000 − $32,900 = $1,100 in benefits, and $1,100 ÷ $32,900 ≈ 3.34%. This is greater than the corresponding percentages for the other employees, so Employee B receives the largest percentage.

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