Answer:
$5,400
Explanation:
Shaquil receives total employee benefits that are = 13.5% of his gross annual pay.
Gross annual pay of Shaquil = $40,000
He receives total employee benefits = 13.5% of 40,000
=

= 0.135 × 40,000
= $5400
Shaquil receives $5,400 total employee benefits.