Example No.

1
Gross Basic Pay 420,000.00
Total Overtime 2,390.00
COLA -
Bonus 30,000.00
Other Earnings -
De Minimis - R/C/L 25,200.00
13th month pay 35,000.00
VL Converted 16,091.95
Total Earnings 528,681.95

Non-Taxable
Bonus/13th month/OE 65,000.00
Cola -
Deminimis
Rice/Laundry/Clothing 25,200.00
VL converted (10 days below) 16,091.95 41,291.95
SSS/PHIC/HDMF 22,575.60
Total Non-Taxable Income 128,867.55

Taxable Income 399,814.40

Tax Due 29,962.88

Example No. 2
Gross Basic Pay 270,000.00
Total Overtime 2,390.00
COLA -
Bonus 30,000.00
Other Earnings -
De Minimis - R/C/L 25,200.00
13th month pay 22,500.00
VL Converted 10,344.83
Total Earnings 360,434.83

Non-Taxable
Bonus/13th month/OE 52,500.00
Cola -
Deminimis
Rice/Laundry/Clothing 25,200.00
VL converted (10 days below) 10,344.83 35,544.83
SSS/PHIC/HDMF 22,575.60
Total Non-Taxable Income 110,620.43
 Taxable Income 249,814.40
Tax Due -

Example No. 3
Gross Basic Pay 270,000.00
Total Overtime 2,390.00
COLA -
Bonus 80,000.00
Other Earnings -
De Minimis - R/C/L 25,200.00
13th month pay 22,500.00
VL Converted 10,344.83
Total Earnings 410,434.83

Non-Taxable
Bonus/13th month/OE 90,000.00
Cola -
Deminimis
Rice/Laundry/Clothing 25,200.00
VL converted (10 days below) 10,344.83 35,544.83
SSS/PHIC/HDMF 22,575.60
Total Non-Taxable Income 148,120.43

Taxable Income 262,314.40

Tax Due 2,462.88
Emp. No. Employee Name Monthly Rate Daily Rate Hourly Rate UT - Hrs UT deduction

Totals 59,000.00 2,712.64 339.08 7.50 (933.91)

Employee 1 13,000.00 597.70 74.71 2.50 (186.78)
Employee 2 26,000.00 1,195.40 149.43 5.00 (747.13)
employee 3 20,000.00 919.54 114.94 -
- - -
- - -
- - -
- - -
Net Basic Reg. OT - Reg. OT Spcl Hol OT - Spcl Hol Legal Hol OT - Legal Hol OT -
Total OT
Pay Hrs Pay Hrs OT - Pay Hrs Pay

58,066.09 3.00 560.34 - - - - 560.34

12,813.22 - - - -
25,252.87 3.00 560.34 - - 560.34
20,000.00 - - - -
- - - - -
- - - - -
- - - - -
- - - - -
 Total Govt
Gross Pay SSS - EE PHIC - EE HDMF - EE Net Taxable Pay Tax Due
Stat Ded

58,626.44 1,671.20 811.25 300.00 2,782.45 55,843.99 788.28

12,813.22 508.60 178.75 100.00 787.35 12,025.87 -
25,813.22 581.30 357.50 100.00 1,038.80 24,774.42 788.28
20,000.00 581.30 275.00 100.00 956.30 19,043.70 -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
Misc. Charges Net Pay SSS - ER SSS - EC PHIC - ER HDMF - ER TOTAL SSS

54,990.70 3,388.80 70.00 811.25 300.00 5,130.00

65.00 11,960.87 1,031.40 10.00 178.75 100.00 1,550.00
23,986.13 1,178.70 30.00 357.50 100.00 1,790.00
19,043.70 1,178.70 30.00 275.00 100.00 1,790.00
- - - - - -
- - - - - -
- - - - - -
- - - - - -
TOTAL PHIC TOTAL HDMF

1,622.50 600.00
357.50 200.00
715.00 200.00
550.00 200.00
- -
- -
- -
- -
 Semi-Monthly
Emp. No. Employee Name Daily Rate Hourly Rate UT - Hrs UT deduction
Rate

Totals 29,500.00 2,712.64 339.08 8.00 (1,195.40)

Employee 1 6,500.00 597.70 74.71 -
Employee 2 13,000.00 1,195.40 149.43 8.00 (1,195.40)
employee 3 10,000.00 919.54 114.94 -
- - -
- - -
- - -
- - -
Net Basic Reg. OT - Spcl Hol OT - Spcl Hol Legal Hol OT - Legal Hol OT -
Reg. OT Pay Total OT
Pay Hrs Hrs OT - Pay Hrs Pay

28,304.60 10.00 1,336.21 - - - - 1,336.21

6,500.00 2.00 186.78 - - 186.78
11,804.60 - - - -
10,000.00 8.00 1,149.43 - - 1,149.43
- - - - -
- - - - -
- - - - -
- - - - -
 Total Govt
Gross Pay 2H Gross Pay 1H FTM GP SSS - EE PHIC - EE HDMF - EE
Stat Ded

29,640.80 1,634.90 405.63 150.00 2,190.53

6,686.78 6,313.22 13,000.00 472.30 89.38 50.00 611.68
11,804.60 12,813.22 24,617.82 581.30 178.75 50.00 810.05
11,149.43 10,000.00 21,149.43 581.30 137.50 50.00 768.80
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
Net Taxable Pay Tax Due Misc. Charges Net Pay SSS - ER SSS - EC PHIC - ER HDMF - ER

27,450.28 (115.51) 27,565.79 3,315.10 70.00 405.63 150.00

6,075.11 - 6,075.11 957.70 10.00 89.38 50.00
10,994.55 (115.51) 11,110.06 1,178.70 30.00 178.75 50.00
10,380.63 - 10,380.63 1,178.70 30.00 137.50 50.00
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
TOTAL SSS TOTAL PHIC TOTAL HDMF

5,020.00 811.25 150.00

1,440.00 178.75 50.00
1,790.00 357.50 50.00
1,790.00 275.00 50.00
- - -
- - -
- - -
- - -
 Semi-Monthly
Emp. No. Employee Name Daily Rate Hourly Rate UT - Hrs UT deduction
Rate

Totals 29,500.00 2,712.64 339.08 7.50 (933.91)

Employee 1 6,500.00 597.70 74.71 2.50 (186.78)
Employee 2 13,000.00 1,195.40 149.43 5.00 (747.13)
employee 3 10,000.00 919.54 114.94 -
- - -
- - -
- - -
- - -
Net Basic Reg. OT - Reg. OT Spcl Hol OT - Spcl Hol Legal Hol OT - Legal Hol OT -
Total OT
Pay Hrs Pay Hrs OT - Pay Hrs Pay

28,566.09 3.00 560.34 - - - - 560.34

6,313.22 - - - -
12,252.87 3.00 560.34 - - 560.34
10,000.00 - - - -
- - - - -
- - - - -
- - - - -
- - - - -
 Total Govt
Gross Pay SSS - EE PHIC - EE HDMF - EE Net Taxable Pay Tax Due
Stat Ded

29,126.44 - 400.49 150.00 550.49 28,575.95 (434.01)

6,313.22 86.81 50.00 136.81 6,176.41 -
12,813.22 176.18 50.00 226.18 12,587.04 (434.01)
10,000.00 137.50 50.00 187.50 9,812.50 -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Misc. Charges Net Pay SSS - ER SSS - EC PHIC - ER HDMF - ER TOTAL SSS TOTAL PHIC

29,009.96 - - 400.49 150.00 - 800.98

6,176.41 86.81 50.00 - 173.61
13,021.04 176.18 50.00 - 352.36
9,812.50 137.50 50.00 - 275.00
- - - - -
- - - - -
- - - - -
- - - - -
TOTAL HDMF

150.00
50.00
50.00
50.00
-
-
-
-