Mr Hill opened a coffee shop and employs:

• A supervisor for a monthly salary of R16 795.

• A baker at R11 700 per month.

• Two waiters at R1 490 per week.

• Retirement fund contributions equal 7.5% per salary earner.

• Retirement fund contributions by the employer are 10%.

You are required to:

1. Calculate the taxable income of each employee.

2. Calculate the contribution of the employer.