11

Business Math
Quarter 4 – Module 5-6:

8
Spreadsheet for Computation and Graphical
Representation of Salary and Overtime Pay
 Business Math
Quarter 4 – Module 5:
Overtime Pay
At the end of this module, you are expected to:
1.Identify the variables needed in the computation of overtime.
(ABM_BM11BS-IIe-8)
2. compute for the overtime pay. (ABM_BM11BS-IIe-9).
 PART I. INTRODUCTION/DISCUSSION
A. Introduction
Welcome to another interesting and challenging
Business Mathematics 11 Self-Learning Module of the Fourth
Quarter! Enjoy a wonderful week of learning!
This module is all about Over Time Pay.

B. Pre-Test
DIRECTIONS: On a separate sheet of paper, write only the letter
corresponding to your final answer. Please do not write anything
in the module.
1. Mrs. Alonzo earns Php25,000 per month. If she works 8 hours
a day for a 20-day work month, how much does she get per
day?
a. 850
b. 1,000
c. 1,050
d. 1,250
2. A working student accepted a tutorial job where she would be
paid Php50 per hour. How much will she earn for a 20-hour
work week?
a. 500
b. 1,000
c. 1,050
d. 1,200
3. Mc Bee pays their employees an average wage of Php75 per
hour, how much do they get paid if they work for 7 hours a
day, and 6 days a week for 4 weeks?
a. 12,600
b. 13,000
c. 13,500
d. 13,575

4. Police Patrol Gonzales has a basic salary of Php30,000 per

month, a living allowance of Php2,000 per month and a hazard
pay of Php15,000 per year. What is his gross annual income?
a. 384,000
b. 399,000
c. 528,000
d. 560,000
5. During the pandemic, the President of the Philippines
approved a law that gives a hazard pay of Php500.00 daily to
all the health care workers in the Philippines. If Nurse Sheila
has a salary of Php30,000 per month and works in the hospital
for 21 days, how much will be her total gross income?
a. 40,500
b. 45,000
c. 45,500
d. 46,000
6. Ashley is paid Php8 for each design she embroiders on the
cloth face mask that was approved by the inspector. What
would be her pay if she embroidered 50 face masks, of which
3 were rejected?
a. 400
b. 386
c. 376
d. 350
7. Angie received her pay slip for the month of July 2020 and the
following was written: Salary: Php25,000; Production Bonus:
Php1,200; Sick leave: Php1,500; Income tax: Php1,800; Which
of the following is NOT a type of compensation?
a. Salary
b. Sick Leave
c. Income tax
d. Production Bonus
8. The payment that is given to the employee in exchange for the
time he/she worked for the company/employer.
a. Wages
b. Salaries
c. Variable Pay
d. Base Pay
9. Rose has different jobs in the year 2020. From January 2 to
June 31 she earned a weekly wage of Php2,500 for 26 weeks;
her next job paid her Php2,800 per week for the remainder of
the year. What was her total income in that year? There are 52
weeks in a year.
a. 127,800
b. 130,500
c. 137,800
d. 138,000
10. Christina’s hourly pay rate decreased from Php55 to
Php49 due to the company’s recession. What is the decrease
as a percentage of her original rate?
a. 10.91%
b. 9.91%
c. 8.81%
d. 6.00%

Lesson
Overtime Pay
1
The Philippine Labor Code Art. 83 states that the normal
hours of work where an employee is required to do his/her work
or to be in a prescribed workplace is eight (8) hours a day.
However, the Labor Code does not apply to government
employees, managerial employees, field personnel, employer’s
family members, domestic helpers, and personal service
providers. Also, a child below 15 years of age cannot work for
more than 4 hours and those that are 15 to 18 years old cannot
work for more than 8 hours a day, 5 days a week. The household
helpers are required to work for 10 hours a day excluding an hour
of break time for their meals every day.
There will be times when the employee will be required to
work for more than their prescribed hours; (1) first, if the country
is at war or under a national or local emergency, such as the
Covid-19 Pandemic; (2) second, if overtime work can help save
lives; (3) third, if there is urgent work to be performed on
machines, installations or equipment; (4) fourth, to avoid damage
or loss to perishable good or if the work requires a certain weather
condition to finish and (5) lastly the overtime work will avoid
company losses. In these cases, the company is required to pay
the overtime pay as stipulated in the law.
 OVERTIME PAY is the additional compensation given to the
employee who work overtime. The following are different kinds of
overtime work and ways to compute its payment:

I. OVERTIME PAY ON REGULAR WORKDAY

The employer must provide six continuous working day and

one rest day. Overtime pay during these working days will be
computed as:

Overtime Pay = OT hours x 125% of normal hourly

wage rate.

Example: An employee was required to work additional 3 hours

overtime to meet the deadline for their output. The daily
wage rate is Php440.00. Compute for the overtime pay.

Computation: OT Pay = 3(H) x 440 x 125%

8
= 165 x 1.25
= Php206.25

Note: To get the hourly rate divide the daily wage into 8 hours.
II. OVERTIME PAY ON SCHEDULED REST DAY

Usually, Sunday is the scheduled rest day for various

companies, but it may vary depending on the kind of business.
Others call it the Sunday rate.

a. First 8 Hours = Daily wage rate x 130%

Example: Renato, a technician had to work on Sunday/Rest

Day to repair the conveyor equipment. How much will he
be paid if his rate is Php600 daily.

Computation: Sunday/Rest Day Pay = 600 x 1.30

= Php780

b. Sunday Overtime Pay = OT hours x 169% x hourly rate

 Example: Renato wasn’t able to finish his repair job for 8
hours so he worked for another 3 hours. What will be
his total compensation?
Computation: Sunday/Rest Day OT Pay = 3(H) x 1.69 x 600.00
8
= Php380.25

Thus, Renato earned Php1,160.25 that Sunday.

III. OVERTIME PAY ON HOLIDAY

The list of regular holidays on 2022 are January 1, April 9,

April 10, May 1, June 12, August 31, November 30, December
25, December 30, Eid al Fitr (Feast of Breaking the Fast)) and
Eid al Adha (Festival of Sacrifice). On these dates the first 8
hours will be paid double or 200% and 260% in excess of 8
hours.

a. Holiday First 8 hours = Daily Wage Rate X 200%

Example: Arnold, a guard was required to work on December

25. His daily rate is Php500.00. What will be his
earnings for the first eight hours?

Computation: Special Day First 8 hours = 500 x 2.0

= Php1,000.00

b. Regular Holiday Overtime Pay = Hours of Overtime x

260% x hourly rate

Example: Arnold’s reliever didn’t come on time. He had to work

for another 4 hours that day. Compute his total earnings
for that day.

Computation: Special Day Overtime = 4 (H) x 2.6 x 500

8
= Php650.00

Thus, Arnold earned Php1,650.00 that day.

IV. OVERTIME PAY FOR HOLIDAY THAT FALLS ON RESTDAY

Other employees like health care workers, police, soldiers,

guards, and other vital employees of a company are always
required to work even during holidays and sometimes it falls on
their rest day as well.

a. First 8 hours = Daily rate x 260 %

Example: Roland, a guard was required to work on November

1, a holiday and Sunday, which is also his rest day. His
daily wage is Php570.00. Compute for his
compensation that day.

Computation: Sunday Holiday Pay = 570 x 2.6

= Php1,482.00

b. Regular Holiday/Rest Day OT Pay = Hours of OT x 260%

x 130% x hourly rate

Example: Due to thief incident that day, he was required to

stay an additional 3 hours as overtime work. What will
be his overtime pay after 8 hours on a holiday and
Sunday?

Computation: Sunday Holiday OT Pay = 3 (H) x 2.6 x 1.3 x 570

8
= Php722.48

Thus, his total earnings for that day were Php2,204.48

V. OVERTIME PAY FOR SPECIAL (NON-WORKING HOLIDAY)
THAT FALLS ON RESTDAY

The overtime rate is 195% of the normal hourly wage rate if

the overtime work is done on a special day that falls on a
scheduled rest day (100 (assumed normal hourly wage) * 130%
* 150%).
a. First 8 hours = Daily rate x 150 %

Example: Andy worked for 10 hours on February 25, a special

non-working holiday and also his rest day. What will
be his total income for the day if his daily wage is
Php520.00?

Computation: Special NWH Rest day Pay = 520 x 1.5

= Php780.00 (for the first 8 hours)

b. SPNW Holiday/Rest Day OT Pay = Hours of OT X 130%

x 150% x hourly rate

Special NWH Rest day OT Pay = 2(H) x 1.3 x 1.5 x 65

= Php 253.50 (for the 2 hours OT)
Thus, his total earnings for that day were Php1,033.50

VI. NIGHT SHIFT DIFFERENTIAL

This refers to the 10% added amount to the hourly rate if the
employee works from 10:00 PM to 6:00 AM.

Example: Mr. Deinla worked from 8:30 AM to 11:30 PM. If his

daily rate is Php500.00 what will be his total earnings for
the day?
Computation: Total Income = 500 + [6(H) x 62.50 x 1.25] + [1.5(H) x .10 x 62.5]
= 500 + 468.75 + 9.38
= Php978.12

Night Differential

Thus, his total earnings for the day were Php978.12

PART II: ACTIVITIES
Activity 1:
DIRECTIONS: On a separate sheet of paper, complete the table
below by computing the total compensation of each worker.

FIRST TOTAL
DATE OF DAILY OT OT 8 OT COMPENSA
NAME OVERTIME RATE HOURS RATE HOURS PAY TION
PAY
Monday
Risa (Regular Php450 3 125% 450.00 210.93 (1)
Working Day)
Sunday 130%
Allan (Overtime) Php420 1 x 546.00 88.73 (2)
130%
Richard November 1 200%
(Holiday) (3) 2 x 800.00 260.00 1,060.00
130%
Dec. 25
Innah (Rest Day, Php480 3 (4) 1,248.00 608.40 1,856.40
Holiday)

Activity 2:
Fill in the Blanks: Fill in each blank with the correct answer.
Write your answers on a separate sheet of paper.
1. Normal hours of work should not be more than ____ hours a
day.
2. The overtime rate is ______ percent of the normal hourly wage
rate if overtime work is performed on an ordinary working day.
3. The overtime rate in excess of 8 hours is _______ percent of the
normal hourly wage rate if the overtime work is performed on
a regular holiday.
4. The overtime rate is ______ percent of the normal hourly wage
rate if the overtime work is performed on a special day or
scheduled rest day.
5. The overtime rate in excess of 8 hours is _______ percent of the
normal hourly wage rate if overtime work is performed on a
regular holiday that falls on a scheduled rest day.
6. _____ is the additional compensation given to the employee who
renders his/her services for more than eight hours.
7. The employee should be paid _____ if he works during a regular
holiday.
8. _____ states that the normal hours of work where an employee
is required to be on duty or to be in a prescribed workplace is
eight (8) hours a day.
9. Sunday or rest day should be paid at _________ percent rate.
10. On a special non-working holiday that falls on a rest day
the overtime rate is _____ percent.

Activity 3
Graciela worked for the following time periods. Her daily rate is
Php425. Compute for the breakdown of her salary.

Time Time Hours of

Date Total Wages
In Out work
Sept. 1 7:25 5:40
Sept. 2 7:20 4:30
Sept. 3 7:22 4:46
Sept. 5 7:27 7:35
Sept. 6/Sunday 7:28 6:37
Gross Total Compensation for the week Php2,794.37

SUMMATIVE ASSESSMENT
DIRECTION: Write the letter of the correct answer on a separate
sheet of paper.

1. Aiza works on holiday for 12 hours. How much is her income

for that day if her regular daily rate is Php480?
a. 960
b. 1,440
c. 1,584
d. 1,872

2. Mr. David works on regular days from 7:00 AM to 7:00 PM with

a daily rate of Php675. How much did he earn that day?
a. 1,096.80
b. 1,275.20
c. 1,346.70
d. 1,410.20
3. What is the daily wage rate of Michael if his total compensation
for the day is Php660.94 including the 3 hours of regular
overtime pay?
a. 450
b. 440
c. 430
d. 420
4. Andrew works for 46 hours a week, including the 6 hours of
overtime. His regular wage rate per hour is Php56.25. How
much is his income?
a. 2,250.00
b. 2,450.00
c. 2,688.75
d. 2,708.25
5. Belinda works for 53 hours a week, from Monday to Saturday.
Her daily rate is Php 485.00. How much will her gross income
be for the week?
a. 3188.91
b. 3288.91
c. 3298.91
d. 3388.91
6. Ms. Salgado works at well-known fast food restaurant. She
works from 6:00 AM to 6:00 PM without any holidays. How
much will she receive if her daily rate is Php650 and she has
two rest-days work for 15 days?
a. 9,750.00
b. 14,734.69
c. 14,900.94
d. 15,000.00

7. Rodel works as a machine operator with a daily rate of Php460.

If he works for 24 days a month plus two rest-day work and
regular overtime of 15 hours, how much is his monthly
income?
a. 13,314.25
b. 12,118.25
c. 11,960.00
d. 11,040.00
8. Liza usually earns Php18,000 a month when she works for 26
days. How many hours of regular overtime does she need in
order to earn Php23,408.65?
a. 40 hours
b. 46 hours
c. 50 hours
d. 53 hours
9. If you get your wages weekly and you work for 57 hours, how
many hours is your overtime?
a. 6 hours
b. 7 hours
c. 8 hours
d. 9 hours
10. William worked on Sunday, December 25, from 6:00 AM
to 9:00 PM. His daily rate is Php600. What will be his total
earnings for the day?
a. 3,081
b. 2,400
c. 2,281
d. 1,200
11. If Mr. Lorenzo needs an employee to work on November 2,
a special non-working holiday that falls on a Sunday, how
much is he going to pay for the employee whose daily wage is
Php480 and 2 hours of overtime?
a. 720
b. 1,008
c. 1,109
d. 1,200

12. Danny worked last Sunday from 7:00 AM to 7:00 PM. How
much will he earn in total if his daily rate is Php625?
a. 812
b. 822
c. 960
d. 944
13. Alex was asked to work on January 1 because of a
machine repair. He worked from 8:00 AM to 8:00 PM. What is
his total earnings if his daily rate is Php550?
a. 1,636.25
b. 1,300.50
c. 1,275.25
d. 1,100.00
14. Audrey, a factory worker works from 6:00 PM to 6:00 AM.
Her daily rate is Php475. How much will she earn for the day?
a. 829.67
b. 819.38
c. 809.29
d. 808.58
15. If Cedric works for 11 hours and earns Php624.22, how
much is his daily rate?
a. 450
b. 435
c. 425
d. 41
Answer Key
PRETEST
1. D 2. B 3.A 4.D 5.A 6.C 7.C 8.A 9.C 10.A
ACTIVITY 1
1.660.94 4. 260 % X 130%
ACTIVITY 2
2.125% 4. 169% 6. 169% 8. Philippine Labor Code 10. 195%
ACTIVITY 3
2. 8 hrs. – 425.00 4. 11 hrs. – 624.22

References
Lopez, B., Martin-Lundag, L. and Dagal, K., 2016. Business Math (Teacher's Manual). Quezon
City: Vibal Group, Inc.

Lopez, B., Martin-Lundag, L. and Dagal, K., 2016. Business Math (Textbook). Quezon City: Vibal
Group, Inc.

Mariano, Norma D., 2016. Business Mathematics (Textbook). Sampaloc Manila : Rex Book Store,
Inc.
 Business Math
Quarter 4 – Module 6:

Spreadsheet for Computation and

Graphical Representation of
Salary and Overtime Pay

At the end of this module, you are expected to:

1. Use E-Spreadsheet in the computation of salary and overtime pay.

(ABM_BM11SW-IIf-10)
2. Present graphical representation of the details or the particulars of the
salary. (ABM_BM11SW-IIf-13)
 PART I. INTRODUCTION/DISCUSSION
A. Introduction
Welcome to another interesting and challenging
Business Mathematics 11 Self-Learning Module of the Fourth
Quarter! Enjoy a wonderful week of learning!
This module is all about Spreadsheet and Computation and
Graphical Representation of Salary and Over Time Pay.

B. Pre-Test
DIRECTIONS: Choose the letter of the correct answer. Write your
answers on a separate sheet of paper. Do not write anything in
the module.
1) Andrea works for 55 hours a week excluding Sunday. Her daily
rate is Php456.00. How much is her gross earnings?
a. Php3,254.75
b. Php3,234.75
c. Php3,294.25
d. Php2,736.00
2) Gio has a total income of Php14,300.00 a month. If his total
deduction is Php987.25, what is his net earnings?
a. Php13,312.75
b. Php13,332.75
c. Php13,362.25
d. Php13,212.75
3) If Rigor’s gross pay is Php18,000.00 and his net pay shows
Php15,200.00, how much is the deduction?
a. Php2,600
b. Php2,650
c. Php2,700
d. Php2,800
4) If Mary Joy has a total deduction amounting to Php2,325.00 and
has monthly earnings of Php19,450.75, how much is her net
earnings?
a. Php17,125.75
b. Php16,125.25
c. Php16,025.75
d. Php15,925.25
5) Hannah earns Php3,000.00 per week plus 10% commission. She
sells Php25,000.00 in one week, what is her gross weekly
earning?
a. Php3,250
b. Php4,500
c. Php5,500
d. Php5,250
6) Russel works as a bagger in a supermarket where his daily rate
is Php250.00. He always works from 8:00 AM to 6:00 PM from
Monday to Saturday and 8:00 AM to 5:00 PM during Sunday.
What is his weekly earnings?
a. Php2,259.38
b. Php2,059.38
c. Php1,825.30
d. Php1,750.00
7) Andy had to work for 12 hours on February 25, a special holiday
that falls on his rest day. What will be his earning for the day if
his daily rate is Php465.50?
a. Php1,152.11
b. Php1,052.25
c. Php932.50
d. Php698.25
8) Lenie usually earns Php3,000.00 every week for her regular work,
but last week, she earned Php3,625.00. How many hours of
overtime did she work?
a. 9 hours
b. 8 hours
c. 7 hours
d. 6 hours
9) Estella was asked to work overtime on December 25 because of
some emergency in the factory. If her daily rate is Php485.00 and
she works for 10 hours, how much will be her earnings for the
day?
a. Php970.00
b. Php987.50
c. Php1,027.60
d. Php1,127.62
10) Nathalie received Php7,965.00 as her earnings for 26 regular
days and 52 hours of overtime. What is her daily rate?
a. Php480.00
b. Php510.00
c. Php550.00
d. Php575.50

Lesson
Spreadsheet Computation
1 and Presentation

The computation of salaries and wages of employees can be

overwhelming and complicated especially if the company has a lot
of employees. Learning how to use the Microsoft Excel can simplify
it. It can help track the employees’ wages by using a formula that
involves total hours worked, regular time hours worked and
overtime hours worked.
Spreadsheet. An arrangement of cells in columns and in rows
that is used to organize and calculate data. It can be in numerical
value, text, references, and functions.

Microsoft Excel. A computer program where you can create a

spreadsheet. There are 65,536 rows and 256 columns in each
spreadsheet and there are 3 tabs open by default.

Figure 1: The figure above shows the icon of the spreadsheet that you are going to open.
 STEPS IN CREATING A SIMPLE SPREADSHEET FOR
PAYROLL

1. Open a new Microsoft Excel Spreadsheet.

On your computer, open a new excel spread sheet.

2. Create Column Names.

Below are the important data that are needed to compute for the
Payroll. Other payroll may include additional compensation aside
from the salaries. Also note that on the Deductions side, the
examples given are all mandatory. The allowable deductions can
also include other company deductions such as loadn or cash
advances.

Employee Daily Total Total Over Over Total Gross SSS PAG- Phil Income Total NET
Name Rate Days Regular time time Overtime Total IBIG Health Tax Deductions PAY
of Pay Hours Rate Pay Earnings
work

3. Enter the data that are needed.

The blank columns are the area where you will need to make a
formula.
ID Employee Daily Total Total Over Over Total Gross SSS PAG- Phil Income Total NET
NO Name Rate Days Regular time time Overtime Total IBIG Health Tax Deductions PAY
. of Pay Hours Rate Pay Earnings
work

01 Abaya 445 13 15 69.5 330 200 300

4. Enter the formula

a. Total Regular Pay. Click the first cell on the total regular pay
column, then click “=”. Click on the daily rate and press “*”.
Click on the total regular days of work.
ID Employee Daily Total Total OT Over Total Gross SSS PAG- Phil Income Total NET
NO Name Rate Days Regular Hours time Overtime Total IBIG Health Tax Deductions PAY
. of Pay Rate Pay Earnings
work
 01 Abaya 445 13 =C7* 15 69.5 330 200 300 600
D7

Next, press “enter” and the total regular pay will

automatically appear. Copy the cell and apply it to the cell
below.
ID Employee Daily Total Total OT Over Total Gross SSS PAG- Phil Income Total NET
NO Name Rate Days Regular Hours time Overtime Total IBIG Health Tax Deductions PAY
. of Pay Rate Pay Earnings
work

01 Abaya 445 13 5,785 15 69.5 330 200 300 600

b. Total Overtime Pay. Get the total by following the steps above,
only this time you are going to click “=” on the total overtime
pay, second is the total OT hours, click the “*” to multiply, the
OT rate and enter.

ID Employee Daily Total Total Overtime Overtime Total Gross SSS PAG- Phil Income Deduct NET
NO Name Rate Days Regula Hours Rate Overtime Total IBIG Health Tax ions PAY
. of r Pay Pay Earnings
work

01 Abaya 445 13 5,785 15 69.5 330 200 300 600

1,043.10

c. Gross Total Earnings. To get this just simply add the Total
Regular pay and Total Overtime pay by clicking the “=” on GTE
cell, then TRP cell, followed by “+” to add then enter.
ID Employee Daily Total Total Overtime Over Total Gross SS PAG Phil Income Deductions NET
NO Name Rate Days Regular Hours time Overtime Total S - Health Tax PAY
. of Pay Rate Pay Earnings IBIG
work

01 Abaya 445 13 5,785 15 69.5 6,828.10 330 200 300 600

1,043.10

d. Total Deductions. Same as the GTE, click first the “=” on the
total deductions 1st cell, then click the SSS,”+”, Pag-ibig,”+”,
Philhealth, “+” income tax, and enter.

ID Employee Daily Total Total Overtime Over Total Gross SS PAG Phil Income Deductions NET
NO Name Rate Days Regular Hours time Overtime Total S - Health Tax PAY
. of Pay Rate Pay Earnings IBIG
work
 01 Abaya 445 13 5,785 15 69.5 330 200 300 600 1,430
1,043.10 6,828.10

e. Net Pay. Lastly click the “=” on the 1st cell on the Net Pay
column, click on the Gross total earnings, click “-“ to deduct,
then click the deduction cell and enter.

ID Employee Daily Total Total Overtime Overtime Total Gross SSS PAG- Phil Income Deductions NET PAY
NO Name Rate Days Regular Hours Rate Overtime Total IBIG Health Tax
. of Pay Pay Earnings
work

01 Abaya 445 13 5,785 15 69.5 6,828.1 330 200 300 600 830.00 5,398.10
1,043.10

ACTIVITIES:
Activity 1
DIRECTIONS: Read the story below and help Mrs. Riego find a
solution to her problem.
Mrs. Riego hired various people to assist her in managing her
newfound wealth. She hired a personal assistant for Php800.00
per day, a manager for Php1,000.00 per day to manage her
business, a butler for Php700.00 per day to manage her mansion,
and 3 house helpers for Php250.00 per day.
After a month, the personal assistant worked for 26 days, the
manager for 20 days, the butler 26 days, and the 3 house helpers
for 26 days, 23 days and 20 days respectively. She had a little
trouble with computing for their salary. Help her by organizing her
data in a Microsoft Excel Spreadsheet and computing their pay.
 Activity 2
Great! Looks like the discussion above gave you a better
understanding of the week’s lesson.
Now, let me check if you can still recall the discussion on the
benefits and deductions.
DIRECTIONS: Write the missing words on a separate sheet of
paper. Do not write anything in the module.
1. The _______ helps in organizing the data and provides every
employee with a summary of all their earnings.
2. _______is a component of Microsoft Office that is used to create
the spreadsheet.
3. You need to click on the “_______” when you are starting a
formula in a spreadsheet.
4. The “+” sign should be typed if you want to add other data and
“_______” if you want to multiply.
5. To see the final result of the formula you created, you must press
the _______.
6. Microsoft Excel is an electronic spreadsheet application that
enables users to store, organize, calculate and manipulate the
data with the use of _______.
7. Spreadsheet can be compared to a paper ledger sheet. It consists
of rows and columns and their intersection called _______.
8. By using the “_______” function you can get the total sum in a
row or column of a spreadsheet.
9. You can activate a cell by _______ the cell.
10. There are _______ cells in each Excel spreadsheet.

Activity 3
Your father had some major house repairs to make for your
house, so he hired people to work and finish the repairs in one
week. Mang Jojo was hired as the carpenter who agreed to a
Php600 daily rate, Kuya Allan, his helper was paid for Php450.00,
and Kuya Leo was hired to do the floor tiles for Php500 a day.

Mang Jojo worked for 6 days but had a cash advance of Php600
on the second day. Kuya Allan worked for only four and a half days
while Kuya Leo finished the tile flooring in five days and had a cash
advance of Php500. Help your father make a simple Excel
Spreadsheet to compute for the workers’ total wages.

Summative Evaluation
DIRECTIONS: Complete and create your own MS Excel
Spreadsheet for the data given below. To submit take a picture or
screenshot of your activity and send it to your subject teacher or
print it.

1. Corona V. Sama worked for 13 days, 15 hours of overtime

with a regular rate of Php550.00.
2. Quira N. Tino worked for 12 days, 20 hours overtime with
a daily rate of Php525.00.
3. Cobe S. Alot worked for 13 days, 26 hours of overtime with
a daily rate of Php475.00.
4. Sonny T. Aizer worked for 13 days, 30 hours overtime with
a daily rate of Php475.00.
5. Locke D. Dawn worked for 11 days, 33 hours of overtime
with a daily rate of Php550.00.
 YOUR TASK: Complete the payroll by assuming that they all have
an SSS deduction of Php375.00, Pag-ibig of Php100.00 and
Philheath of Php200.00.

Additional Activities
DIRECTIONS: Fill in the missing words. Write your answer in a
separate sheet of paper.
Most of the large companies would just buy a payroll program
that they will use for their companies. However, this complicated
payroll program is not necessary for small businesses. Aside from
its exorbitant price, some of the other functions are not important
for personal or small business use.
Preparing (1) _______ is not that hard. All you need is a
computer with a (2) _______ Program and you can create your own
spreadsheet. You just need to do it once and you can use it again
for every payroll period.

In starting a spreadsheet, you’ll see that it has letters across

the top to identify each (3) _______ and numbers down the left side
to identify each (4) _______. You just need to open a tab and know
your data to input. There are hundreds of functions to use in this
program. For beginners you can use (5) “_______” to add, “_______”
to subtract, “_______” to divide, “_______” to sum it up and a lot more.

Don’t be afraid to explore the Microsoft Spreadsheet and you

will find out that it has a lot of use more than just the payroll.
 Key Answer
Pre Test
1.B 2.A 3.D 4.A 5.C 6.B 7.D 8.A 9.A 10.B 11.C 12.C
13.D 14.B 15.A
WHAT’S IN
1.Address Bar 2. Row 3. Column 4. Formula Bar
5. Spreadsheet 6. Cell
ACTIVITY 2
1.Spreadsheet 2. MS Excel 5. Enter 7. Cell 9. Clicking

References
Lopez, B., Martin-Lundag, L. and Dagal, K., 2016. Business Math (Teacher's Manual). Quezon City:
Vibal Group, Inc.

Lopez, B., Martin-Lundag, L. and Dagal, K., 2016. Business Math (Textbook). Quezon City: Vibal
Group, Inc.

Mariano, Norma D., 2016. Business Mathematics (Textbook). Sampaloc Manila : Rex Book Store,
Inc.

“Withholding Tax Tables”, BIR.gov.ph,2020 https://www.bir.gov.ph/index.php/tax-

information/withholding-tax.html

“Premium Contribution Table” Philhealth.gov.ph, 2020

https://www.philhealth.gov.ph/news/2019/new_contri.php#gsc.tab=0

“New SSS Contribution Schedule”, SSS.gov.ph, 2020

https://www.sss.gov.ph/sss/DownloadContent?fileName=2019_Contribution_Sche dule.pdf

“Premium Payments”, GSIS.gov.ph, 2020

https://www.gsis.gov.ph/agencies/remittances2/premiumpayments/?csrt=7044456264503064
54

“Pag-Ibig Fund Contribution Table”,2020 https://cdn-vz-info.ecomparemo.com/wordpress-

media/2019/05/pagibigcontribution-table-2048x1474.j