MAKAUNO CO.

Semi-monthly Payroll
August 1-15, 2020

Semi-Monthly
Name of Employee Position Basic Pay
1 Alfred Chief Executive Officer 180,000.00 90,000.00
2 Binondo Accountant 90,000.00 45,000.00
3 Cara Marketing Manager 60,000.00 30,000.00
4 De Juan Auditor 50,000.00 25,000.00
5 Ella Bookkeeper 30,000.00 15,000.00
6 Fiona Payroll Analyst 25,000.00 12,500.00
7 Gaspin Financial Analyst 35,000.00 17,500.00
8 Hannah Sales Assistant 40,000.00 20,000.00
9 Ian Accounting Analyst 30,000.00 15,000.00
10 Jay Cashier 25,000.00 12,500.00
11 Krispin HR Head 55,000.00 27,500.00
12 Lance Sales Representative 22,000.00 11,000.00
13 Miguel Office Manager 50,000.00 25,000.00

TOTAL 346,000.00

Table of Other Pay

Rice Subsidy
Uniform Allowance
Medical Allowance
Chistmas Gifts
NO CO.
hly Payroll
5, 2020

Em
Over/(Under) Other Pay Gross SSS Cont
Time Pay Particulars Amount Pay EE Share
Uniform Allowance 3,000.00 93,000.00 620.00
Uniform Allowance 3,000.00 48,000.00 620.00
Medical Allowance 5,000.00 35,000.00 620.00
Rice Subsidy 2,000.00 27,000.00 620.00
3,000.00 Uniform Allowance 3,000.00 21,000.00 600.00
1,500.00 Rice Subsidy 2,000.00 16,000.00 500.00
2,000.00 Rice Subsidy 2,000.00 21,500.00 620.00
2,000.00 Rice Subsidy 2,000.00 24,000.00 620.00
2,500.00 Rice Subsidy 2,000.00 19,500.00 600.00
1,000.00 Rice Subsidy 2,000.00 15,500.00 500.00
Uniform Allowance 3,000.00 30,500.00 620.00
2,000.00 Uniform Allowance 3,000.00 16,000.00 440.00
Medical Allowance 5,000.00 30,000.00 620.00

12,000.00 37,000.00 7,600.00

 Employees Contribution
Phil-Health Pag-IBIG Taxable Withholding
EE Share EE Share Income Tax NET PAY
437.50 1,800.00 90,142.50 22,594.71 67,547.79
437.50 900.00 46,042.50 9,229.52 36,812.98
375.00 600.00 33,405.00 5,438.27 27,966.73
312.50 500.00 25,567.50 3,475.13 22,092.38
187.50 300.00 19,912.50 2,061.38 17,851.13
150.00 250.00 15,100.00 936.60 14,163.40
212.50 350.00 20,317.50 2,162.63 18,154.88
250.00 400.00 22,730.00 2,765.75 19,964.25
187.50 300.00 18,412.50 1,686.38 16,726.13
150.00 250.00 14,600.00 836.60 13,763.40
337.50 550.00 28,992.50 4,331.38 24,661.13
137.50 220.00 15,202.50 957.10 14,245.40
312.50 500.00 28,567.50 4,225.13 24,342.38

3,487.50 6,920.00 378,992.50 60,700.55 318,291.95

 Employers Contribution
SSS Cont Phil-Health Pag-IBIG
ER Share ER Share ER Share TOTAL SSS
1,240.00 437.50 1,800.00 3,477.50 1,860.00
1,240.00 437.50 900.00 2,577.50 1,860.00
1,240.00 375.00 600.00 2,215.00 1,860.00
1,240.00 312.50 500.00 2,052.50 1,860.00
1,200.00 187.50 300.00 1,687.50 1,800.00
1,000.00 150.00 250.00 1,400.00 1,500.00
1,240.00 212.50 350.00 1,802.50 1,860.00
1,240.00 250.00 400.00 1,890.00 1,860.00
1,200.00 187.50 300.00 1,687.50 1,800.00
1,000.00 150.00 250.00 1,400.00 1,500.00
1,240.00 337.50 550.00 2,127.50 1,860.00
880.00 137.50 220.00 1,237.50 1,320.00
1,240.00 312.50 500.00 2,052.50 1,860.00

15,200.00 3,487.50 6,920.00 25,607.50 22,800.00

 TOTAL LIABILITY

Phil-Health Pag-IBIG BIR TOTAL

875.00 3,600.00 22,594.71 28,929.71
875.00 1,800.00 9,229.52 13,764.52
750.00 1,200.00 5,438.27 9,248.27
625.00 1,000.00 3,475.13 6,960.13
375.00 600.00 2,061.38 4,836.38
300.00 500.00 936.60 3,236.60
425.00 700.00 2,162.63 5,147.63
500.00 800.00 2,765.75 5,925.75
375.00 600.00 1,686.38 4,461.38
300.00 500.00 836.60 3,136.60
675.00 1,100.00 4,331.38 7,966.38
275.00 440.00 957.10 2,992.10
625.00 1,000.00 4,225.13 7,710.13

6,975.00 13,840.00 60,700.55 104,315.55

 MAKAUNO CO.
Payroll Period: August 1-15, 2020

PAY SLIP
Name of Employee Alfred
Position Chief Executive Officer

Amount
Basic Pay 90,000.00
Add:
Over/(Undertime) -
Other Pay Uniform Allowance 3,000.00

Total 93,000.00
Less: Deductions
SSS Contribution 620.00
Phil-Health 437.50
Pag-IBIG 1,800.00
Withholding Tax 22,594.71
Total Deductions 25,452.21
Net Pay 67,547.79

Signature Over Printed Name

 Semi-Monthly Tax Table
Over NOT OVER Basic Plus of excess over
- 10,417 - 0% -
10,417 16,667 - 20% 10,417
16,667 33,333 1,250 25% 16,667
33,333 83,333 5,417 30% 33,333
83,333 333,333 20,416 32% 83,333
333,333 - 100,418 35% 333,333

Employee Taxable Income Basic Tax Rate Excess over Additional

1 Alfred 90,142.50 20,415.67 32% 83,333.00 2,179.04
2 Binondo 46,042.50 5,416.67 30% 33,333.00 3,812.85
3 Cara 33,405.00 5,416.67 30% 33,333.00 21.60
4 De Juan 25,567.50 1,250.00 25% 16,667.00 2,225.13
5 Ella 19,912.50 1,250.00 25% 16,667.00 811.38
6 Fiona 15,100.00 - 20% 10,417.00 936.60
7 Gaspin 20,317.50 1,250.00 25% 16,667.00 912.63
8 Hannah 22,730.00 1,250.00 25% 16,667.00 1,515.75
9 Ian 18,412.50 1,250.00 25% 16,667.00 436.38
10 Jay 14,600.00 - 20% 10,417.00 836.60
11 Krispin 28,992.50 1,250.00 25% 16,667.00 3,081.38
12 Lance 15,202.50 - 20% 10,417.00 957.10
13 Miguel 28,567.50 1,250.00 25% 16,667.00 2,975.13
Using "VLOOKUP" Using "IF"
Income Tax Income Tax
22,594.71 22,594.71
9,229.52 9,229.52
5,438.27 5,438.27
3,475.13 3,475.13
2,061.38 2,061.38
936.60 936.60
2,162.63 2,162.63
2,765.75 2,765.75
1,686.38 1,686.38
836.60 836.60
4,331.38 4,331.38
957.10 957.10
4,225.13 4,225.13
 SSS Contribution Table
Employer Employee
Salary Range Mo. Credit ER EE Total
- 2,250 2,000 160.00 80.00 240.00
2,250 2,750 2,500 200.00 100.00 300.00
2,750 3,250 3,000 240.00 120.00 360.00
3,250 3,750 3,500 280.00 140.00 420.00
3,750 4,250 4,000 320.00 160.00 480.00
4,250 4,750 4,500 360.00 180.00 540.00
4,750 5,250 5,000 400.00 200.00 600.00
5,250 5,750 5,500 440.00 220.00 660.00
5,750 6,250 6,000 480.00 240.00 720.00
6,250 6,750 6,500 520.00 260.00 780.00
6,750 7,250 7,000 560.00 280.00 840.00
7,250 7,750 7,500 600.00 300.00 900.00
7,750 8,250 8,000 640.00 320.00 960.00
8,250 8,750 8,500 680.00 340.00 1,020.00
8,750 9,250 9,000 720.00 360.00 1,080.00
9,250 9,750 9,500 760.00 380.00 1,140.00
9,750 10,250 10,000 800.00 400.00 1,200.00
10,250 10,750 10,500 840.00 420.00 1,260.00
10,750 11,250 11,000 880.00 440.00 1,320.00
11,250 11,750 11,500 920.00 460.00 1,380.00
11,750 12,250 12,000 960.00 480.00 1,440.00
12,250 12,750 12,500 1,000.00 500.00 1,500.00
12,750 13,250 13,000 1,040.00 520.00 1,560.00
13,250 13,750 13,500 1,080.00 540.00 1,620.00
13,750 14,250 14,000 1,120.00 560.00 1,680.00
14,250 14,750 14,500 1,160.00 580.00 1,740.00
14,750 15,250 15,000 1,200.00 600.00 1,800.00
15,250 15,750 15,500 1,240.00 620.00 1,860.00
 Phil-Health Contributions (Effective January 2020)
Salary Range Salary Base Employer Employee Total
- 9,000 8,000.00 100.00 100.00 200.00
9,000 10,000 9,000.00 112.50 112.50 225.00
10,000 11,000 10,000.00 125.00 125.00 250.00
11,000 12,000 11,000.00 137.50 137.50 275.00
12,000 13,000 12,000.00 150.00 150.00 300.00
13,000 14,000 13,000.00 162.50 162.50 325.00
14,000 15,000 14,000.00 175.00 175.00 350.00
15,000 16,000 15,000.00 187.50 187.50 375.00
16,000 17,000 16,000.00 200.00 200.00 400.00
17,000 18,000 17,000.00 212.50 212.50 425.00
18,000 19,000 18,000.00 225.00 225.00 450.00
19,000 20,000 19,000.00 237.50 237.50 475.00
20,000 21,000 20,000.00 250.00 250.00 500.00
21,000 22,000 21,000.00 262.50 262.50 525.00
22,000 23,000 22,000.00 275.00 275.00 550.00
23,000 24,000 23,000.00 287.50 287.50 575.00
24,000 25,000 24,000.00 300.00 300.00 600.00
25,000 26,000 25,000.00 312.50 312.50 625.00
26,000 27,000 26,000.00 325.00 325.00 650.00
27,000 28,000 27,000.00 337.50 337.50 675.00
28,000 29,000 28,000.00 350.00 350.00 700.00
29,000 30,000 29,000.00 362.50 362.50 725.00
30,000 31,000 30,000.00 375.00 375.00 750.00
31,000 32,000 31,000.00 387.50 387.50 775.00
32,000 33,000 32,000.00 400.00 400.00 800.00
33,000 34,000 33,000.00 412.50 412.50 825.00
34,000 35,000 34,000.00 425.00 425.00 850.00
35,000 0ver 35,000.00 437.50 437.50 875.00
 PAG-IBIG
Employee Employer
2% 2%