2.2

REQUIRED

Study the information provided below and calculate the:

2.2.1

Labour cost to Sambuka Enterprises in respect of V. Philander for the week ended

22 November 2014.

(5)

2.2.2

Labour rate per hour.

(3)

INFORMATION

Sambuka Enterprises submitted the following information for the week ended 22 November 2014 in respect of an employee, V. Philander:

Hours worked

Sunday

Monday to Friday

Saturday

4

43

5

Additional information

The normal working week is Monday to Friday and comprises 40 hours.

The normal wage is R80 per hour.

Overtime during the normal working week and on Saturdays is remunerated at time-and-a-half of the

normal rate.

Overtime on Sundays is remunerated at double the normal rate.

The following deductions are applicable to V. Philander:

Income tax 20% of taxable income

Pension 8% of normal pay

Unemployment insurance fund 1% of normal pay

Sambuka Enterprises contributes 12% of the employees' normal wage to the pension fund and 1% of

the normal wage to the unemployment insurance fund.