Miriam College High School

Business Mathematics
First Semester, SY 2023 – 2024
Salary and Wage
Handout Part 2

Regular Wage Drills

EXERCISE 1

Hans works 7 hours a day from Monday to Saturday, excluding Wednesday which is his
rest day. If he is paid Php 230 per hour, determine his gross pay last week if he worked on
Wednesday which coincided with a regular holiday.

Create your own table (7x5 table).

EXERCISE 2

Jennifer has 6 regular work days in a week. Last week, she reported for work on a special
holiday that coincided with her rest day. If she receives an hourly rate of Php 175,
determine her gross pay for that week assuming she worked 8 hours each day that she
reported for work.

Create your own table (7x5 table).

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EXERCISE 3

Anna worked 8 hours a day from August 17 (Mon) to Aug 22 (Sat), including Tuesday,
which is her rest day. She is compensated at a rate of Php 240 per hour for her services.
Determine the amount she received in compensation at the end of the week. NOTE:
August 21 is a special non-working holiday.

Create your own table (7x5 table).

OVERTIME PAY

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OVERTIME PAY
- Compensation received for additional work done beyond 8 hours

CASE 1: Employee worked overtime on a regular day (not a holiday nor a rest day)
- Employee receives ___% (____) of the basic hourly rate

Nick’s regular working days are from Monday to Saturday, 8 hours per day. Last week, he
rendered 56 hours of work. If he is paid Php 315 per hour, determine his gross pay last
week.

Wage for the Week = Php _______________

Given the table above, determine the following:

a. Basic Daily Wage = Php ____

b. Basic Hourly Rate = Php ____
c. Overtime Pay = Php ____
d. Rate for each hour of work done in Overtime = Php ____

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CASE 2: Employee worked overtime on a regular holiday
- Employee receives ____% of the basic hourly rate for working on a regular holiday
(or ____ x 2 = ___)

Miguel’s regular working days are from Monday to Saturday, 8 hours per day. Last week, he
worked 10 hours for each of the 6 days. Suppose Thursday of last week is a regular
holiday. If he is paid Php 225 per hour, determine Miguel’s gross pay last week.

Wage for the Week = Php _______________

CASE 3: Employee worked overtime on a regular holiday that falls on a rest day
Employee receives ____% of the basic hourly rate for working on a regular holiday that falls
on rest day (or ___ x 1.3 x 2 = _____)

Matteo’s regular working days are from Monday to Friday, 8 hours per day. Last week, he
also worked on Saturday which was a regular holiday. If he worked 10 hours for each of the
6 days and is paid ₱225 per hour, determine Matteo’s gross pay last week.

Wage for the Week = Php _______________

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CASE 4: Employee worked overtime on a special holiday or rest day

Employee receives ____% of the basic hourly rate for working on a special non - working
holiday or rest day (or ___ x 1.3 = ____)

Darlene’s regular work schedule is from Monday to Saturday, 8 hours per day. Last week,
she reported for work on Sunday, which is her rest day. For that week, she rendered 70
hours of work, 10 of which were rendered on Sunday. If her hourly rate is Php 280,
determine her gross pay last week.

Wage for the Week = Php _______________

CASE 5: Employee worked overtime on a special holiday that falls on a rest day
Employee receives ____% of the basic hourly rate for working on a special non - working
holiday or rest day (or ____ x 1.5 = _____)

Divine’s regular work schedule is from Monday to Saturday, 8 hours per day. Last week,
she reported for work on Sunday, which is her rest day, and at the same time declared as a
special holiday. For that week, she rendered 70 hours of work, 10 of which were rendered
on Sunday. If her hourly rate is Php 280, determine her gross pay last week.

Wage for the Week = Php _______________

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 Overtime Pay Wage Drills
EXERCISE 1
Nick’s regular working days are from Monday to Friday, 7 hours per day. Last week, he
rendered 40 hours of work. If he is paid Php 290 per hour, create your own table and
determine the following:

Basic Hourly Rate = Php ______________

No. of Working hours per regular day = _______
Basic Daily Wage = Php ______________
Hourly OT rate for regular work days
Number of OT hours = ________
Overtime pay = Php ______________
Wage last week = Php ______________
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EXERCISE 2
Susan works from Monday to Friday, 7 hours per day. Last Friday, which was also a special
holiday, she worked overtime for 1.5 hours. If she is paid "₱"2,100 per day, determine her
gross pay last week by creating your own table.

Wage last week = Php ______________

EXERCISE 3
Sam works 6 days a week, 8 hours per day. His rest day falls on a Friday. Last week, his
rest day was also declared a regular holiday, but he still reported for work. He worked for
9.5 hours each day the past week. If he is paid "₱"195 per hour, determine his gross pay
last week.

Wage last week = Php ______________