salaries and wages computation in the philippines.pdf

The essential difference between a salary and wages is that a salaried person is paid a fixed amount per pay period and a wage earner is paid by the hour. Someone who is paid a salary is paid a fixed amount in each pay period, with the total of these fixed payments over a full year summing to the amount of the salary.

1. SALARIES
AND
WAGES
COMPUTATION OF SALARY
AND OVERTIME PAY USING
E-SPREADSHEET

2. COVID19SAFETY
MEASURES
•Always wear your mask
properly.
•Use a hand sanitizer.
•Cover your mouth and nose with
a tissue when you cough or
sneeze. (or use your elbow)
•Keep 1 meter distance.
•Greet your friends with a wave!

3. Learning
Objectives
At the end of the lesson, the
students will be able to:
1.differentiate salaries and
wages,
2.present graphical
representation of the details
or particulars of the salary;
3.use E-spread sheet in the
computation of salary and
overtime pay; and
4.demonstrate the importance
of hard work.
3

4. “ENTRY PASS”
STAB
The students will write the
meaning of the given
acronyms.
They will recite the answer
and give the entry pass
stab to the teacher.
4
SSS = Social Security
System
ENTRY PASS
TENCENT /
SSS
MONDAY • MAY 16
•
8:00 AM

5. Direction:MatchthefollowingtermsincolumnAwiththe
correspondingmeaningincolumnB.Writeyouransweronthe
spaceprovidedbeforethenumber.
.
Matching Type

6. Guide
questions
1)Based on the activity we
had, where do we usually use
these kind of terms?
2) Why do we need to work?
3) Aside from salary, what
other type of payment does a
worker receive that is according
to a contract and is usually on a
daily basis?
6

7. 7
1
3
4
2 6 5
Directions:
Identify the parts of the Microsoft Excel. Choose the answer from the list below.
•ADDRESS BAR • FORMULA BAR • SPREADSHEET • COLUMN •CELL•ROW

8. Guide
questions
During your junior years, you
studied Microsoft Office Tools.
1)Where do we commonly use
MS Excel?
2) What are the differences
among MS Word, MS Excel and
MS PowerPoint Presentation?
8

9. Activity: Maze Chase
Procedures:
1.Theclasswillworkinpairs.
2.Usingthedatagiven,getthesum
ofallthefiguresbyopeningthe
excelspreadsheet,enteringthedata
below,clickingthe“”onthecells
underColumnI,highlightallthe
hoursunderCtoHcolumnand
enter.
3.Playthegame.(Runtothecorrectanswer
zone,whileavoidingtheenemies.)
4.Thegroupwiththehighestpointandthe
fastesttofinishthegamewillbedeclaredthe
winner.
5. You can access the game onhttps://wordwall.net/resource/31892676/total-hours-of-work

11. Activity: Number it!
Procedures:
1)Arrange the instructions given
by numbering it 1 to 9 to arrive
at the correct formula in
computing for the Total Regular
Pay, Total Overtime Pay, and
Gross Earning, respectively.
2)The pair with the highest point
and the fastest to finish the
game will be declared the
winner.

12. Activity: Game Show Quiz
____1. Click on the first cell under Gross Total Earnings column and type “=”.
____2. Click on the first cell under Total Overtime Pay column and type “=”.
____3. Click on the first cell under Total Overtime Pay column and click “enter”.
____4. Click on the first cell under Daily Rateand type “*”.
____5. Click on the first cell under Overtime Ratecolumn and click “enter”.
____6. Click on the first cell under Total Regular Pay and type “+”.
____7. Click on the first cell under Overtime Hours and type “*”.
____8. Click on the first cell under Total Days of Workcolumn and click “enter”.
____9. Click on the first cell under Total Regular Pay column and type “=”.
Arrange the instructions given by numbering it 1 to 9.

13. 13
1) Based on our previous activity, how are
you going to define salary? Wage?
2) Do you think there is a difference
between the two?
3) How did you track the employee’s
wage?
4) What can you do to compute the salaries
of employees in a large company?

14. Spreadsheet
-an arrangement of cells in columns and in rows that
is used to organize and calculate data. It can be in
numerical value, text, references and functions.
Microsoft Excel
-a computer program where you can
create spreadsheet. There are 65,536
rows and 256 columns in each
spreadsheet and there are 3 tabs
open by default.

15. 15
Steps in creating a simple
Spreadsheet for Payroll:
I.Open a new Microsoft Excel
Spreadsheet
II.Create Column names.
III.Enter the data that are needed.
IV.Enter the formula.

16. Directions:The class will be grouped into four. Each group will do the steps in
creating a Spreadsheet Payroll. The rubrics below will be the pointing system
guide of your output.

19. Directions: Read the story below and help Mrs. Riegofind solutions for her problem.
Mrs. Riegohired various people who will help her in managing her new found
wealth. She hired Leny, an IP from the tribe of Iraya-Mangyan, as personal assistant
that she will pay Php800.00 daily; Joseph as manager to manage her business with a
salary of Php1,000.00 per day; Garry, as butler to manage her mansion who agreed to
have a salary of Php700.00 per day; and Mina, Mila and Mira as three house helps who
will have a daily rate of Php250.00.
After a month, the personal assistant worked for
26 days, the manager for 20 days, the butler 26 days,
and the 3 house helps for 26 days, 23 days and 20 days
respectively. She got a little trouble in computing for
their salary but on the other side, she was delighted
because she learned that Lenywould be able to pay for
her son’s hospital bill and Joseph and Garry would be
able to provide enough food for their families. The three
sisters would be able to support their studies in college
too.

20. Help Mrs. Riegoby organizing her data
in Microsoft Excel Spreadsheet and
compute for their pays.
Group I -Compute for the pay of the
personal assistant and the manager.
Group II -Compute for the salary of the
butler and the wage of the three house
helps.
Group III-Compose a poem and
incorporate the payroll terms with life.

21. Group IV-Create a scenario which shows how
you relate on the characters of the story.
But the twist is: Freeze-Make a circle. Two
people go into the middle of the circle and
begin a scene. Anyone in the circle at any
time can yell “freeze,” and the two in the
middle literally freeze into place. The person
that yelled “freeze” then goes in and taps out
one of the frozen characters and then starts
the scene, but changes the storyline to
something different. This continues until
everyone has had a turn.

25. 1)The _____ helps in organizing the data and
provides every employee a summary of all
his/her earnings.
2)______ is a part of Microsoft Office that is
used in creating the spreadsheet.
3)You need to click on the “_____” when you
are starting a formula in a spreadsheet.
4)The “+” sign should be typed if you want to
add other data and “_____” if you want to
multiply.
5)To see the final result of the formula you
created, you must press the _____.
Quiz:

26. 1)The Spreadsheethelps in organizing the data and
provides every employee a summary of all his/her
earnings.
2)Microsoft Excel is a part of Microsoft Office that is
used in creating the spreadsheet.
3)You need to click on the “=” when you are starting
a formula in a spreadsheet.
4)The “+” sign should be typed if you want to add
other data and “*” if you want to multiply.
5)To see the final result of the formula you created,
you must press the “enter”.
Answers:

27. 27
“An investment in
knowledge pays the best
interest.”
—Benjamin Franklin