What’s More

On Salary
Helen receives an annual salary of P27,067.00 Convert Helen’s salary into the
following.
a) Monthly basis
P21,067.00 ÷ 12
= P2,255.58

b) Semi-monthly
P27,067.00 ÷ 24
= P1,127.79

c) Bi-monthly
P27,067.00 ÷ 6
= P4,511.17

d) Weekly
P27,067.00 ÷ 52
= 520.52

e) Semi-weekly
P27,067.00 ÷ 2
= 13,533.50

f) Bi-weekly
P27,067.00 ÷ 26
= 1,041.04

g) Hourly
P520.52 ÷ 40
= P13.013

On Wages
a) Piece-rate basis
Problem #1
Pilar, a pot-holder sewer is paid on a per-piece basis at P0.75/piece. If Pilar finishes 528
pieces during the week, how much is her total earnings?
Solution:
P0.75 x 528
= P396.00

Problem #2
Paulino is employed to repack and seal cigarette. She is paid on the following under the
differentiated pay plan scheme (one pack of cigarette contains 20 sticks):
 Quantity Daily cigarette pack
Less than 100 packs P100.00
100-150 P110.00
151-200 P120.00
201-250 P130.00
251 and above P140.00

For the week, Paulino was able to repack the following quantities:
Monday: 1,500 Sticks
Tuesday: 3,500 Sticks
Wednesday: 4,980 Sticks
Thursday: 5,040 Sticks
Friday: 3,980 Sticks

Compute Paulino’s aggregate wage for the week.

Monday= 1,500 Sticks
1,500 ÷ 20 sticks = 75 packs
75 packs= P100.00

Tuesday= 3,500 Sticks

3,500 ÷ 20 sticks = 175 packs
175 packs= P120.00

Wednesday= 4,980 Sticks

4,980 ÷ 20 sticks = 249 packs
249 packs = P130.00

Thursday= 5,040 Sticks

5,040 ÷ 20 sticks = 252 packs
252 packs = P140.00

Friday= 3,980 Sticks

3,980 ÷ 20 Sticks = 199 packs
199 packs = P120.00

Monday P100.00
Tuesday P120.00
Wednesday P130.00
Thursday P140.00
Friday P120.00
TOTAL P610.00
Therefore, Paulino’s aggregate wage for the week is P610.00
If it is 40 hours working
Hourly rate= aggregate wage ÷ Hours
Hourly rate= P610.00 ÷ 40 Hours
Hourly rate= P15.25
Therefore, the hourly rate P12.25 if it is 40 hours workweek.

If it is 48 hours working
Hourly rate= Aggregate wage ÷ hours
Hourly rate= P610.00 ÷ 48 hours
Hourly rate= P12.71
Therefore, the hourly rate P12.71 if it is 48 hours workweek.

WHAT’S MORE
1. PD442 6. Fridge Benefits
2. Tax 7. SSS
3. Maternity Leave 8. Paternity Leave
4. Solo Parent Leave 9. Philhealth
5. De minimis Benefits 10. Pag-Ibig Fund

ACTIVITY 3
1. Mr. Salamangka served in the company XYZ for 20 years with an average daily
rate of P480.00. He is planning to retire and avail of his retirement benefit. How
much is the minimum retirement pay the he will receive?
Solution:
R= 22.5 x P x T
R= 22.5 x P480.00 x 20
R= 22.5 x P9,600
R= P216,000.00
Therefore, the minimum retirement pay that Mr. Salamangka will receive
is P216,000.00

2. Ms. Dimagiba has an annual salary of P227,850.00. What would be her 13 th

month pay at the end of the year?
Solution:
13th month pay= 1/12(x)
13th month pay= 1/12 (227,850.00)
13th month pay= P18,987.50
Therefore, Ms. Dimagiba receive P18,987.50 for his 13 th month pay.
WHAT I CAN DO
1. Mr. Masipag serve the Sunchine Company, a private organization for 22 years
with an average of daily rate of P587.35. He plans to retire and avail of his
retirement benefits. How much is the minimum retirement pay that he will
receive?
Solution:
R= 22.5 x P x T
R= 22.5 x P587.35 x 22
R= 22.5 x P12,921.7
R= P290,738.25
Therefore, the minimum retirement pay that Mr. Masipag will receive is
P290,738.25.

2. Mg Nemie, a government employee who works in Mabuhay Inc. and receives an

annual salary of P 285,000.00. At the end of the year, how much would he receive
for his 13th month pay?

Solution:
13th month pay= 1/12(x)
13th month pay= 1/12 (P285,000.000
13th month pay= P23,750
Therefore, Mg Nemie received P23, 750 for his 13 th month pay.

3. Mr. Manny, a private employee is receiving a rate of P845.75 and given a sick
leave for 30 working days. He has incurred 7 days absence due to sickness.
Supposed the sick leave benefit is convertible to cash, how much will he get?
Solution:
Unused sick leave= 30-7
Unused sick leave= 23
P845.75 X 23
= p19,452.25
Therefore, Mr. Manny will get P19,452.25 for his sick leave.