Philippine Water Works Association, Inc.

Schedule of Salary
For the month of January 1-15, 2020

Employee Name Amount

1 Aragon, Benjamin C. 4,882.61

2 Tingson, Vina 4,910.83
3 Javier, Nenita B. 19,027.07
4 Luarca, Norma N. 14,076.96

Total 42,897.47

Journal Entry: Debit Credit

Amount
Salaries & Wages Reg 42,434.00
Janitorial Services 5,907.00
Salaries & Wages OT 3,613.46
SSS Contributions Payable 2,580.00
PHIC Contributions Payable 1,328.50
HDMF Contributions Payable 1,000.00
SSS Salary Loan Payable -
SSS Calamity Loan Payable -
HDMF Loan Payable 4,148.49
Deduction/Tardiness
Advances to Employees -
Withholding Tax Payable -
Cash in Current Account 42,897.47
Total 51,954.46 51,954.46
Philippine Water Works Association, Inc.
Payroll Register
For the month of January 1-15, 2020

Deduction DEDUCTIONS
Basic Employee Contribution LOANS Total
Name of Employee
Salary
(Absences/ OT Gross Pay Deduction
Net Pay
Tardiness) Wtax
SSS PHIC HDMF SSS Sal. SSS Cal. HDMF Co. Loan
1 Aragon, Benjamin C. 5,907.00 268.50 6,175.50 500.00 168.96 100.00 523.93 1,292.89 4,882.61
2 Tingson, Vina 5,638.50 5,638.50 480.00 147.67 100.00 727.67 4,910.83
3 Javier, Nenita B. 22,523.50 2,047.52 24,571.02 800.00 619.39 500.00 3,624.56 5,543.95 19,027.07
4 Luarca, Norma N. 14,272.00 1,297.44 15,569.44 800.00 392.48 300.00 1,492.48 14,076.96
Total 48,341.00 3,613.46 51,954.46 2,580.00 1,328.50 1,000.00 - - 4,148.49 - - 9,056.99 42,897.47

Journal Entries
Account Name Debit Credit
Salaries & Wages Reg 42,434.00
Janitorial Services 5,907.00
Salaries & Wages OT 3,613.46
SSS Contributions Payable 2,580.00
PHIC Contributions Payable 1,328.50
HDMF Contributions Payable 1,000.00
SSS Salary Loan Payable -
SSS Calamity Loan Payable -
HDMF Loan Payable 4,148.49
Deduction/Tardiness
Advances to Employees -
Withholding Tax Payable -
Cash in Current Bank Account 42,897.47
Total 51,954.46 51,954.46
-

Prepared by: Approved by:

Vina Tingson Nenita B. Javier

Philippine Water Works Association, Inc.
Shedule of Days of Attendance (Absent/Present)
FoMarch

From day 01-15 From 16-31

Absent/Late Absent/Late
Employee Total in Days
Name Days Hrs Min Minutes Present Days

1 Aragon, Benjamin C. -
2 Luarca, Norma N. 15 7,200
3 Jotojot, Rebecca G. 15 7,200
4 Javier, Nenita B. 15 7,200 1
5 Damaso, Catheryn S. 10 4,800 10

Prepared by: Reviewed by:

Philippine Water Works Association, Inc.
Shedule of Over Time
Foor the month September 1-15,2001

First half of the month Second half of the month Total

Employee Over Time Total in Over Time Total in # of Min
Name Days Hrs Min Minutes Days Hrs Min Minutes for the mo.

1 Aragon, Benjamin C. 63 3,780 0 3,780.00

2 Luarca, Norma N. 86 5,160 0 5,160.00
3 Jotojot, Rebecca G. 70 4,200 0 4,200.00
4 Javier, Nenita B. 84 5,040 0 5,040.00

Prepared by: Reviewed by:

for the mo.
Philippine Water Works Association, Inc.
Shedule of Loans
For the Month of

Employee SSS SSS

Name Salary Calamity Pag-ibig Others
1 Aragon, Benjamin C. 466.68 186.66 100.00
2 Luarca, Norma N. 303.34 - 100.00
3 Jotojot, Rebecca G. 150.00
4 Javier, Nenita B.

Prepared by: Reviewed by:

 Philippine Water Works Association, Inc.
Payroll Register
For the month of

DEDU
Employee Basic Attendance Employee Contribution
Name Salary Deduction OT Gross Pay SSS Philhealth

Permanent Employee
1 Aragon, Benjamin C. 9,660.00 0.00 2,535.75 12,195.75 316.70 93.75
2 Luarca, Norma N. 9,660.00 4,830.00 362.25 5,192.25 316.70 93.75
3 Jotojot, Rebecca G. 9,055.00 4,527.50 943.23 5,470.73 300.00 93.75
4 Javier, Nenita B. 9,045.00 4,824.00 753.75 4,974.75 300.00 93.75
Sub-Total 37,420.00 14,181.50 4,594.98 27,833.48 1,233.40 375.00

Janitorial Services
5 Feril, Annabelle C. 1,090.00 1,090.00
6 PJ, Ribon 0.00 0.00
Sub-Total 1,090.00 0.00 0.00 1,090.00 0.00 0.00
Total 38,510.00 14,181.50 4,594.98 28,923.48 1,233.40 375.00

9,660.00 22.00 439.09

30.00 322.00
 DEDUCTIONS
yee Contribution LOANS Total Net Contribution - Employer Sha
Pag-ibig SSS Salary SSS Calamity Pag-ibig Others Deduction Pay SSS

100.00 510.45 11,685.30 491.30

100.00 510.45 4,681.80 491.30
100.00 493.75 4,976.98 466.00
100.00 493.75 4,481.00 466.00
400.00 0.00 0.00 0.00 0.00 2,008.40 25,825.08 1,914.60

0.00 1,090.00
0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 1,090.00 0.00
400.00 0.00 0.00 0.00 0.00 2,008.40 26,915.08 1,914.60
Contribution - Employer Share
Philhealth Pag-ibig

93.75 100.00
93.75 100.00
93.75 100.00
93.75 100.00
375.00 400.00

0.00 0.00
375.00 400.00