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Help me: Is this scam?

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Hi! Could anyone tell me if an offer of $38/hour for a work at home is a scam? Here is a part of the email I received for an admin position
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You would be part of my team and also have to undergo the training for 2 weeks and you would be paid $20/hour during the training.

Job Description
Keep records of materials filed or removed, using log-books or computers, Add new materials to file records, and create new records as necessary, Perform general office duties such as typing, operating office machines and sorting mail, Track materials removed from files in order to ensure that borrowed files are returned, Sort or classify information according to guidelines such as content, purpose, user criteria, or chronological, alphabetical, or numerical order.

Work Activities
*Documenting/Recording Information
*Administrative Activities
*Establishing and Maintaining Interpersonal Relationships
*Interacting With Computers
*Processing Information

We will discuss tax planning with you prior to the year-end and review tax law changes in order to maximize your tax saving opportunities. With an effective tax plan, you will have greater assurance of Tax been taken care off by the company.

Additional Information
*This is a Full Time/Part Time Job. Overtime is 1.5 time above regular pay.
*Pay mode: check or Direct Deposit
*Hourly payment: $38/hour, Training:$20/hour
*Benefits include: 401k, health and dental, paid vacation and 2 weeks sick leave
*You will be enrolled for Benefits after 2 weeks of training.
*You have to keep strict record of time and activities. A time sheet would be sent to you every Friday for monitoring (In your own format).

We would need to conduct and online interview for you. The format would be sent in Microsoft Word so you can download and answer the questions on your computer.

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I am actually expecting salary around $5-10/hour only for this kind of job but I might guessing it wrong. Anyone who has an experienced working online, please share your thoughts. The hiring manager said that she is working in Quality Communications Solution. Please let me know if you have any idea. Thanks!

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