BrbMATH EXERCISES (final output)

NAME/S_________________________________________SECTION________________DATE_________

1. COMPUTE THE TOTAL GROSS EARNINGS OF THE FOLLOWING PIECE-WORK EMPLOYEES.

Quantity Produced Pay Plan(₱) Total Earnings(₱)

a. 4025 ₱0.55 per piece ____________

b. 1989 0.57per piece ____________

c. 189 2.05 for the first 100 pieces

2.25 for all others _____________

d. 380 0.65 for the first 100

0.75 for the next 100

0.90 in excess of 200 ______________

2. COMPLETE THE FOLLOWING PAYROLL SUMMARY FOR AN EMPLOYEE PAID IN AN HOURLY RATE:

EMPLOYEE EARNINGS NO. OF HOURS TOTAL NO. REGULAR OVERTIME GROSS

RATE (₱) WORKED/DAY OF HOURS PAY PAY PAY

M T W Th F

A 30.80 6 10 7.5 11 8.5 _______ ________ _______ ________

B 21.95 7.5 9 9.5 8 8.5 _______ ________ _______ _________

C 25.55 9 7.5 12 9.5 10 _______ ________ _______ _________

3. USING THE DATA IN no. 2, AND THE TAX, SSS AND PHILHEALTH TABLES ;

3.1. Compute the monthly withholding tax, SSS premium, and philhealth contribution for each
employee; (hint: multiply the weekly wage by 4)

3.2. Compute the NET PAY FOR EACH EMPLOYEE.

BMATH EXERCISES (final output)

COMPLETELY AND CORRECTLY SOLVE THE FOLLOWING PROBLEMS: PROVIDE ADDITIONAL SHEETS IF
NECESSARY:

4. Based on the table of the mandatory deductions, fill-in the MISSING DATA of the table below:

Employee. MONTHLY PHILHEALTH

SSS CONTRIBUTION TAX WITHHELD
Basic Salary contribution
A. ₱18,400
B. ₱44,200
C. ₱154,500
D. ₱ 9,250
E. ₱ 84,200

5. Ms. MERIZE works for a company that pays overtime for hours worked over 48 hours in a week. For
regular overtime, the company pays time and a half. For overtime on Sundays and holidays, the
company pays double-time. Compute Ms. Merize’s earnings for the week detailing her regular pay,
her overtime pay and her Sunday/holiday pay given the following: Monday – 8 hours; Tuesday- 10
hrs ; Wednesday – 9 hrs ; Thursday 8.5 hrs ; Friday – 10 hrs ; Saturday 7 hrs ; Sunday – 6.5 hrs. Ms.
Merize is paid ₱30.25 per hour.

6. An employee receives a monthly basic salary of ₱39,750.00, transportation allowance of ₱2,500.00,

and rice allowance of ₱1,800.00. Her overtime pay for the month amounted to ₱ 7,851.50. Her
monthly contributions to PagIBIG, Philhealth, and SSS are ₱ 500.00, ₱ 437.50, and ₱ 581.30
respectively. If his withholding tax for the month is computed based on tax table, determine her
gross and net earnings.

7. Johny receives a basic pay of ₱25,300 per month plus a 2% commission on his sales. He came up
with a sales revenue of ₱ 208,870.00 during the month of August. Aside from the SSS, Philhealth
and tax withheld, he needs to contribute ₱200.00 for the PagIBIG fund and pay a salary loan of
₱1250. Compute his gross earnings, total deductions and net salary for the month of August.