You are the payroll officer of Calajo Umali, Co.

, a fine dining restaurant, with 10 employees and you are currently computing for
the salary of Haha Kim. The secretary, for the period. The records of Calajo Umali Co. revealed the Daily Time Record of Haha Kim for the
month of APRIL having the basic salary a month of ₱20,000. The business is open for 20 days a week and the employees are required to
report from 7:00 am to 4:00 pm, inclusive of one-hour meal break and two 15-minute short break—one in the morning and another in the
afternoon. His set rest days are every Sundays and Mondays.
April 2023
Sunday Monday Tuesday Wednesday Thursday Friday Saturday
1 2
6:00am-4:00pm 6:00am-3:00pm

3 4 5 6 7 8 9
6:00am-5:00pm Did not work 6:00am-3:00pm 6:00am-3:00pm Did not work Absent without paid Did not work
leave
10 11 12 13 14 15 16
Did not work Did not work 9:00am-4:00pm Absent with paid leave 6:00am-3:00pm Did not work 6:00am-3:00pm

17 18 19 20 21 22 23
Did not work 6:00am-3:00pm Absent with paid leave 6:00am-3:00pm 6:00am-3:00pm 6:00am-3:00pm Absent without paid
leave
24 25 26 27 28 29 30
Did not work Did not work 12:00pm-5:00pm 6:00am-3:00pm 6:00am-3:00pm 6:00am-3:00pm 6:00am-3:00pm

Additional information:
 April 25 was declared a special working holiday.
 April 14 was declared a special working holiday.
 April 30 was declared a special non-working holiday.
 April 9 is Day of Valor.
 April 14 is Maundy Thursday.
 April 15 is Good Friday.
 She was hired on Jan 1, 2023.
 She received a Christmas Bonus of P15,000.
 Compute for the mandatory 13th month pay.
 Average Service Fee for a month is P3,000
 She received from SSS Maternity benefit amounting to P70,000 covering 60 days.
 In addition to his salary, he has the following de minimis benefits:
o Medical Allowance of P10,000.
o Paid Vacation leave of 15 days
 o Laundry Allowance of P400 a month
o Rice Subsidy of P3,500 a month
o Sick leave of P1,500
o Uniform and Clothing Allowance of P7,000
o Performance Bonus of P15000
o Christmas Gift of P10,000

Required:
1. Complete the Salary table as discussed. (20 pts)
2. How much is the Regular Compensation of Secretary Kim for one month? 5 pts
3. How much is the Supplemental Compensation of Secretary Kim for one month? 5 pts
4. How much is the withholding tax of Secretary Kim every month assuming he receives the same amount every month? 10 pts
5. How much is Secretary Kim’s monthly net pay? 5 pts
6. How much is the Excess De Minimis of Secretary Kim for the year? 10 pts
7. How much is the Taxable Benefits of Secretary Kim for the year? 5 pts
8. How much is the Tax Due of Secretary Kim for the year? 10 pts
9. Will Secretary Kim receive a tax refund? Shoe your computation. 5 pts
10. Complete the pay slip as attached.
 Statement of Earnings and Deductions

Employee ID Number: Date Inclusions:

Name: Pay Date:
Department:

EARNINGS:
Basic Pay :
Absences/ Tardy :
Honorarium :
Overtime :
Holiday Pay
Premium Pay
Night Shift DIfferential
Service Fee :
Others: _______________________________
TOTAL EARNINGS :

DEDUCTIONS:
Withholding Tax :
PREMIUMS: :
SSS :
Philhealth :
HDMF :
Union Dues :
TOTAL DEDUCTIONS:
NET PAY