Moredo, Eloisa Joy R

PAYROLL WORKSHOP
Kevin Troy M. Chua, CPA, CPP®

Megabest Manufacturing Company is to prepare the month-end payroll for the month of November 2020. For purposes of payroll preparation, the following information are made
available:

Employee Name ALARAS, ARLA GABRIELLE (A0012)

Position Assembler
Monthly Basic Salary Php 15,000.00 paid monthly
Equivalent Daily Rate Php 493.15
Hourly Rate Php 61.64

Employee Name HERMOSO, CHARLOTTE (P0016)

Position Painter and Packager
Monthly Basic Salary Php 16,000.00 paid monthly
Equivalent Daily Rate Php 526.03
Hourly Rate Php 65.75

Employee Name LAURITO, GIDJETTE ANNE (F0231)

Position Factory Supervisor
Monthly Basic Salary Php 30,000.00 paid monthly
Equivalent Daily Rate Php 986.30
Hourly Rate Php 123.29

Employee Name SANTIAGO, EDSEL (Q0144)

Position Quality Control Inspector
Monthly Basic Salary Php 45,000.00 paid monthly
Equivalent Daily Rate Php 1,479.45
Hourly Rate Php 184.93

Employee Name SKRIBIKIN, GABRIELLE (O0331)

Position Office Administrative Staff
Monthly Basic Salary Php 18,000.00 paid monthly
Equivalent Daily Rate Php 591.78
Hourly Rate Php 73.97
• Accumulated late and absences:
Late Absences and leave
ALARAS, ARLA GABRIELLE 0.45 hours 1 day paid
HERMOSO, CHARLOTTE 0.96 hours 1 day paid
LAURITO, GIDJETTE ANNE 1.22 hours 1 day unpaid
SANTIAGO, EDSEL - 1 day paid
SKRIBIKIN, GABRIELLE - 1 day unpaid

• Work done on special non-working day:

Date Duration
ALARAS, ARLA GABRIELLE November 2, 2020 Whole day
HERMOSO, CHARLOTTE November 2, 2020 Whole day
LAURITO, GIDJETTE ANNE November 2, 2020 Whole day
SANTIAGO, EDSEL November 2, 2020 Whole day
SKRIBIKIN, GABRIELLE November 2, 2020 Whole day

• Overtime information
Regular hours With night
differential
ALARAS, ARLA GABRIELLE 2.50 -
HERMOSO, CHARLOTTE 3.50 2.00
LAURITO, GIDJETTE ANNE 4.25 2.50
SANTIAGO, EDSEL 1.00 -
SKRIBIKIN, GABRIELLE 1.00 -

• Benefits and allowances

Transportation Rice Subsidy
ALARAS, ARLA GABRIELLE 1,500 2,000
HERMOSO, CHARLOTTE 1,500 2,000
LAURITO, GIDJETTE ANNE 1,500 2,000
SANTIAGO, EDSEL 1,500 2,000
SKRIBIKIN, GABRIELLE 1,500 2,000
 • Other deductions
Type Amount
ALARAS, ARLA GABRIELLE Company lanyard 150.00
HERMOSO, CHARLOTTE Merchandise 200.00
LAURITO, GIDJETTE ANNE SSS Loan 736.19
SANTIAGO, EDSEL Merchandise 200.00
SKRIBIKIN, GABRIELLE HDMF Loan 396.15

Prepare the following:

1. Completed payroll register with correct amount of gross pay, statutory deductions, withholding tax, and net pay.
2. Payroll journal entries to recognize payroll for the month and assigning them to production. Assume that assembly, painting, and packaging lies within one department only.
MEGABEST MANUFACTURING COMPANY
Payroll Register
November 1-30, 2020
A-B+C+D+E F-E-G-H-I G+H+I+K+L F-M
A B C D E F G H I J K L M N
Other Other
Lates/Absen taxable nontaxable Taxable Withholding Other Total
Ecode Employee Name Basic Pay ces Overtime income income GROSS PAY SSS-EE PHIC-EE HDMF-EE income Tax deductions deductions NET PAY
A0012 ALARAS, ARLA GABRIELLE 15000 27.74 340.58 1500 2000 18812.84 760 225 100 15727.84 - 150 1235 17577.84
P0016 HERMOSO, CHARLOTTE 16000 63.12 590.14 1500 2000 20027.01 800 240 100 16887.01 - 200 1340 18687.01
F0231 LAURITO, GIDJETTE ANNE 30000 1136.71 1289.90 1500 2000 33653.18 800 450 100 30303.18 1894.04 736.19 3980.23 29672.96
Q0144 SANTIAGO, EDSEL 45000 - 675 1500 2000 49175.00 800 675 100 45600 5566.75 200 7341.75 41833.25
O0331 SKRIBIKIN, GABRIELLE 18000 591.78 270 1500 2000 21178.22 800 270 100 18008.22 - 396.15 1566.15 19612.07
124000 1819.36 3165.62 7500 10000 142846.26 3960 1860 500 126526.26 7460.79 1682.34 15463.13 127383.13

Attributable to:
Direct Labor:
A0012 ALARAS, ARLA GABRIELLE 15000
P0016 HERMOSO, CHARLOTTE 16000
31000
Overhead:
F0231 LAURITO, GIDJETTE ANNE 30000
Q0144 SANTIAGO, EDSEL 45000
75000
Administrative:
O0331 SKRIBIKIN, GABRIELLE 18000
MEGABEST MANUFACTURING COMPANY
Lates and absences
November 1-30, 2020

Late Absent Absent Total

Ecode Employee Name Daily rate Hourly rate Late hours deduction Absent days hours deduction deduction
A0012 ALARAS, ARLA GABRIELLE 493.15 61.64 0.45 27.74 1 - - 27.74
P0016 HERMOSO, CHARLOTTE 526.03 65.67 0.96 63.12 1 - - 63.12
F0231 LAURITO, GIDJETTE ANNE 986.30 123.29 1.22 150.41 1 8 986.30 1136.71
Q0144 SANTIAGO, EDSEL 1479.45 184.93 - - 1 - - -
O0331 SKRIBIKIN, GABRIELLE 591.78 73.97 - - 1 8 591.78 591.78
4076.71 509.59 2.63 241.27 5 16 1578.08 1819.36

Attributable to:
Direct Labor:
A0012 ALARAS, ARLA GABRIELLE 27.74 -
P0016 HERMOSO, CHARLOTTE 63.12 -
90.86 -
Overhead:
F0231 LAURITO, GIDJETTE ANNE 150.41 986.30
Q0144 SANTIAGO, EDSEL - -
150.41 986.30
Administrative:
O0331 SKRIBIKIN, GABRIELLE - 591.78
MEGABEST MANUFACTURING COMPANY
Overtime and other premium
November 1-30, 2020

Night shift
Regular Regular differential
Overtime Overtime Overtime Speical day Special day Night shift Night shift premium Total
Ecode Employee Name Daily rate Hourly rate hours pay premium hours premium hours pay pay overtime
A0012 ALARAS, ARLA GABRIELLE 493.15 61.64 2.50 154.11 38.53 8 147.95 - - - 340.58
P0016 HERMOSO, CHARLOTTE 526.03 65.67 3.50 230.14 57.53 8 157.81 2 131.51 13.15 590.14
F0231 LAURITO, GIDJETTE ANNE 986.30 123.29 4.25 523.97 130.99 8 295.89 2.5 308.22 30.82 1289.90
Q0144 SANTIAGO, EDSEL 1479.45 184.93 1.00 184.93 46.23 8 443.84 - - - 675
O0331 SKRIBIKIN, GABRIELLE 591.78 73.97 1.00 73.97 18.49 8 177.53 - - - 279
4076.71 509.59 12.25 1167.12 291.78 40 1223.01 4.5 439.75 43.97 3165.62

Attributable to:
Direct Labor:
A0012 ALARAS, ARLA GABRIELLE 154.11 38.53 147.95 - -
P0016 HERMOSO, CHARLOTTE 230.14 57.53 157.81 131.51 13.15
384.25 + + 131.51 +
Overhead:
F0231 LAURITO, GIDJETTE ANNE 523.97 46.23 295.89 308.22 30.82
Q0144 SANTIAGO, EDSEL 184.93 18.49 443.84 - -
708.90 273.39 1045.48 308.22 43.97
Administrative:
O0331 SKRIBIKIN, GABRIELLE 73.97 18.49 177.53 - -

Note: in premium payments, whether direct or indirect labor, it will fall under overhead except administrative. It will only fall under direct labor if the work is rush.
except.Whether direct of indirect overtime premium will fall under overhead
MEGABEST MANUFACTURING COMPANY
Other taxable income
November 1-30, 2020

Ecode Employee Name TRAN Total TI

A0012 ALARAS, ARLA GABRIELLE 1500 1500
P0016 HERMOSO, CHARLOTTE 1500 1500
F0231 LAURITO, GIDJETTE ANNE 1500 1500
Q0144 SANTIAGO, EDSEL 1500 1500
O0331 SKRIBIKIN, GABRIELLE 1500 1500
7500 7500
Attributable to:
Overhead:
A0012 ALARAS, ARLA GABRIELLE 1500
P0016 HERMOSO, CHARLOTTE 1500
F0231 LAURITO, GIDJETTE ANNE 1500
Q0144 SANTIAGO, EDSEL 1500
6000
Administrative:
O0331 SKRIBIKIN, GABRIELLE 1500
MEGABEST MANUFACTURING COMPANY
Other nontaxable income
November 1-30, 2020

Ecode Employee Name RICE Total NTI

A0012 ALARAS, ARLA GABRIELLE 2000 2000
P0016 HERMOSO, CHARLOTTE 2000 2000
F0231 LAURITO, GIDJETTE ANNE 2000 2000
Q0144 SANTIAGO, EDSEL 2000 2000
O0331 SKRIBIKIN, GABRIELLE 2000 2000
10000 10000

Attributable to:
Overhead:
A0012 ALARAS, ARLA GABRIELLE 2000
P0016 HERMOSO, CHARLOTTE 2000
F0231 LAURITO, GIDJETTE ANNE 2000
Q0144 SANTIAGO, EDSEL 2000
8000
Administrative:
O0331 SKRIBIKIN, GABRIELLE 2000
MEGABEST MANUFACTURING COMPANY
Other deductions
November 1-30, 2020

Ecode Employee Name SSSL PIML MERCH LY Total

A0012 ALARAS, ARLA GABRIELLE - - - 150 150
P0016 HERMOSO, CHARLOTTE - - 200 - 200
F0231 LAURITO, GIDJETTE ANNE 736.19 - - - 736.19
Q0144 SANTIAGO, EDSEL - - 200 - 200
O0331 SKRIBIKIN, GABRIELLE - 396.15 - - 396.15
736.19 396.15 400 150 1682.34
MEGABEST MANUFACTURING COMPANY
Statutory deductions
November 1-30, 2020

Ecode Employee Name Basic pay Gross pay SSS-EE SSS-ER PHIC-EE PHIC-ER HDMF-EE HDMF-ER Total EE Total ER
A0012 ALARAS, ARLA GABRIELLE 15000 18812.84 760 1550 225 225 100 100 1085 1875
P0016 HERMOSO, CHARLOTTE 16000 20027.01 800 1630 240 240 100 100 1140 1970
F0231 LAURITO, GIDJETTE ANNE 30000 33653.18 800 1630 450 450 100 100 1350 2180
Q0144 SANTIAGO, EDSEL 45000 49175 800 1630 675 675 100 100 1575 2405
O0331 SKRIBIKIN, GABRIELLE 18000 21178.22 800 1630 270 270 100 100 1170 2000
124000 142.846.26 3960 8070 1860 1860 500 500 6320 10430
Factory salaries and wages 121668.04
Salaries and wages expense 21178.22
SSS contributions payable – EE 3960.00
PHIC contributions payable – EE 1860.00
HDMF contributions payable – EE 500.00
Withholding tax payable 7460.70
SSS loan payable - EE remittance 736.19
HDMF loan payable - EE remittance 396.15
Lanyards and company merchandise 550.00
Salaries and wages payable – factory 107771.06
Salaries and wages payable - administrative 19612.07
To recognize factory and administrative salaries.

SSS employer share expense 1630.00

PHIC employer share expense 270.00
HDMF employer share expense 100.00
Manufacturing overhead 8430.00
SSS contributions payable – ER 8070.00
PHIC contributions payable – ER 1860.00
HDMF contributions payable – ER 500.00
To record employer share of contributions.

Work-in-process inventory 31424.89

Manufacturing overhead 90243.15
Factory salaries and wages 121668.04
To charge factory payroll to production.