Laura Moore has recently left her job as a Graphic Designer to open her own Company; a Graphic Design Agency dedicated to the creation and design of apps for mobile devices. Laura has decided to be self-employed.
To do so, she will have her business premises, which belongs to her father, in Barcelona downtown and she will have to hire:
2. We know the salaries agreed with two of the workers.
It develops the different steps to follow to prepare the payroll of each of them and the financial nature of each of the ítems involved:
a. Administrative Assistant. Three-month seniority. He has an indefinite work contract, base salary: € 1,500. Collective bargaining: € 50.
He has two extraordinary six-month accrual pays and receives the mon 06/30 and 12/31 of each year for an amount equal to the base salary. He has a disability of 37% and is single without children. He has made two overtime hours that month at a rate of € 15/h.
b. Visual designer. 2-month seniority. He has a temporary contract.
Base salary: € 1,950. Collective bargaining: € 100. Productivity: € 6 / day. It has two extraordinary six-month accrual payments and receives them apportioned each month. He is married and has a 9-year-old son (his spouse receives income of over € 1,500/year).
Once you have developed all the steps to follow in each case and the amount of the items, make the offcial payroll of the administrative assistant.
SOLUTION:-
2):-
The administrative assistant has a base salary of €1,500 and he gets accrual pays every six months which is on 06/30 and 12/31 of every year.
Detailed Explanation:-
Official payroll of administrative Assistant:
An administrative assistant has a seniority of 3 months with a work contract of an indefinite period. The administrative assistant receives a base salary of €1,500. He also receives extraordinary accrual pays every six months on 06/30 and 12/31 every year. Overtime hours are being paid at an amount of €15 per hour and he has made 2 overtime hours.
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