xercise $2.($Previous year exams$)$

A service company wants to know the labor cost per hour of its employees and, for it$,$

the information available is the following one:

Bachelor's

degree $()$

Technician

$()$

Gross salary $(12$ months$)2,5002,000$

Extra salary June $2,3281,8624$

Extra salary December $2,3281,8624$

TOTAL ANNUAL SALARY $34,65627,7248$

$$ The National insurance contribution paid by the company is $25\%,$ paid by the

employee is $5\%.($The social security must be prorated, multiplied by $14$

salaries, and divided by $12$ months.

$$ The percentage for income tax is calculated according by the tax tables.

$$ Ordinary hours of work are $8$ hours per day, $5$ days per week. During the year

$(52$ weeks$),$ employees are entitled to annual leave $(20$ days$)$ plus $12$ public

holidays per year, without loss of pay. Idle time forecast is $5\%.$

REQUIRED: Calculate the hourly rate per each salary scale.