Gross pay represents the total earnings of an employee before any deductions are taken. It is calculated based on the hours worked and the rate of pay. Additional overtime earnings, which are typically paid at a premium rate (e.g., 1.5 times the regular rate), directly increase the total amount earned by the employee for a pay period. Therefore, adding overtime earnings will always result in a higher gross pay, assuming all other factors remain constant.

B. Increased payroll deductions are subtracted from gross pay to determine net pay; they do not affect the calculation of gross pay itself.

C. A reduction in the hourly wage rate would decrease the amount earned for each hour worked, thereby lowering the employee's gross pay.

D. Employee benefit deductions are amounts subtracted from gross pay. They reduce net pay, but do not increase gross pay.

1. Canada Revenue Agency. (2023). T4001 Employers' Guide - Payroll Deductions and Remittances. Section "Calculating deductions," Chapter 2. The guide defines employment income (gross pay) as the basis for calculating deductions.

2. National Payroll Institute. (2023). Payroll Fundamentals 1. Chapter on "Calculating Gross Pay". This chapter details the components of gross pay, including regular and overtime earnings.

3. Horngren, C. T., Harrison, W. T., & Oliver, M. S. (2012). Accounting (9th ed.). Pearson. Chapter on "Payroll Accounting," which defines gross pay as the total compensation earned by an employee.