Tasks
Part A
You work for ABC Pty Ltd where you have been asked to process the payroll for the current week and current year. In this task you will be required to:
Question 1: Complete the time cards for all employees.
Question 2: Complete the wages calculation cards for all employees for the current week.
Question 3: Prepare pay slips for the following employees:
- J. Morris
- M. Foley
ABC's employees work a thirty five hour week and are paid time-and-a- quarter for overtime on weekdays, time-and-a-half for Saturday and double time for Sundays.
The following table lists the employee's details.
Name
|
Hourly rate
|
Tax free threshold claimed
|
Additional Employee Superannuation
|
Savings Plan
|
Trade union
|
Health fund
|
J. Kim
|
$20.00
|
Yes
|
|
5.00
|
|
18.00
|
J. Morris
|
$35.00
|
No
|
60.00
|
|
|
20.00
|
M. Foley
|
$15.00
|
Yes
|
26.00
|
5.00
|
5.00
|
10.00
|
Question 1
Complete the Time Cards for all employees
ABC Pty. Ltd. TIME CARD No. 811
NAME: Josephine Kim PERIOD ENDED:
|
|
START
|
STOP
|
START
|
STOP
|
NORMAL HRS.
|
1.25x
|
1.5x
|
2x
|
Monday
|
0900
|
1200
|
1300
|
1700
|
|
|
|
|
Tuesday
|
0900
|
1200
|
1300
|
1700
|
|
|
|
|
Wednesday
|
0900
|
1200
|
1300
|
1700
|
|
|
|
|
Thursday
|
0900
|
1200
|
1300
|
1900
|
|
|
|
|
Friday
|
Paid
|
Sick
|
Leave
|
(7 hrs)
|
|
|
|
|
Saturday
|
|
|
|
|
|
|
|
|
Sunday
|
|
|
|
|
|
|
|
|
Totals:
|
|
|
|
|
ABC Pty. Ltd. TIME CARD No. 809
NAME: John Morris PERIOD ENDED:
|
|
START
|
STOP
|
START
|
STOP
|
NORMAL HRS.
|
1.25x
|
1.5x
|
2x
|
Monday
|
0900
|
1200
|
1300
|
1700
|
|
|
|
|
Tuesday
|
0900
|
1200
|
1300
|
1700
|
|
|
|
|
Wednesday
|
0900
|
1200
|
1300
|
1700
|
|
|
|
|
Thursday
|
0900
|
1200
|
1300
|
1700
|
|
|
|
|
Friday
|
0900
|
1200
|
1300
|
1700
|
|
|
|
|
Saturday
|
|
|
|
|
|
|
|
|
Sunday
|
|
|
|
|
|
|
|
|
Totals:
|
|
|
|
|
ABC Pty. Ltd. TIME CARD No. 806
NAME: Matthew Foley PERIOD ENDED:
|
|
START
|
STOP
|
START
|
STOP
|
NORMAL HRS.
|
1.25x
|
1.5x
|
2x
|
Monday
|
0900
|
1200
|
1300
|
1700
|
|
|
|
|
Tuesday
|
0900
|
1200
|
1300
|
1700
|
|
|
|
|
Wednesday
|
0800
|
1200
|
1300
|
1600
|
|
|
|
|
Thursday
|
0700
|
1100
|
1200
|
1600
|
|
|
|
|
Friday
|
0900
|
1200
|
1300
|
1700
|
|
|
|
|
Saturday
|
0900
|
1200
|
|
|
|
|
|
|
Sunday
|
|
|
|
|
|
|
|
|
Totals:
|
|
|
|
|
Question 2
Complete the wages calculations for all employees for the current week.
ABC P/L - WAGES CALCULATION CARD Week Ending: /
|
NAME: Josephine Kim BASE HOURLY RATE: $
|
|
ACTUAL HOURS
|
ADJUSTED HOURS
|
AMOUNT
|
Normal time
|
|
|
$
|
Time & a quarter
|
|
|
$
|
Time & a half
|
|
|
$
|
Double time
|
|
|
$
|
GROSS PAY
|
$
|
DEDUCTIONS
|
PAYG Tax
|
$
|
|
|
NET Tax deducted
|
$
|
|
Additional Employee Superannuation
|
$
|
|
Savings Plan
|
$
|
|
Trade Union
|
$
|
|
Health Insurance
|
$
|
|
TOTAL DEDUCTIONS
|
$
|
NET PAY
|
$
|
ABC P/L - WAGES CALCULATION CARD Week Ending: /
|
NAME John Morris BASE HOURLY RATE: $
|
|
ACTUAL HOURS
|
ADJUSTED HOURS
|
AMOUNT
|
Normal time
|
|
|
$
|
Time & a quarter
|
|
|
$
|
Time & a half
|
|
|
$
|
Double time
|
|
|
$
|
GROSS PAY
|
$
|
DEDUCTIONS
|
PAYG Tax
|
$
|
|
|
NET Tax deducted
|
$
|
|
Additional Employee Superannuation
|
$
|
|
Savings Plan
|
$
|
|
Trade Union
|
$
|
|
Health Insurance
|
$
|
|
TOTAL DEDUCTIONS
|
$
|
NET PAY
|
$
|
ABC P/L - WAGES CALCULATION CARD Week Ending: /
|
NAME Matthew Foley BASE HOURLY RATE: $
|
|
ACTUAL HOURS
|
ADJUSTED HOURS
|
AMOUNT
|
Normal time
|
|
|
$
|
Time & a quarter
|
|
|
$
|
Time & a half
|
|
|
$
|
Double time
|
|
|
$
|
GROSS PAY
|
$
|
DEDUCTIONS
|
PAYG Tax
|
$
|
|
|
NET Tax deducted
|
$
|
|
Additional Employee Superannuation
|
$
|
|
Savings Plan
|
$
|
|
Trade Union
|
$
|
|
Health Insurance
|
$
|
|
TOTAL DEDUCTIONS
|
$
|
NET PAY
|
$
|
Question 3
Prepare pay slips for the following employees:
- Josephine Kim
- John Morris
ABC Pty. Ltd. - Pay Slip
|
|
ABC Pty. Ltd. - Pay Slip
|
Name: Josephine Kim
|
Name: John Morris
|
Week Ending:
|
Week Ending:
|
Normal Wage
|
$
|
Normal Wage
|
$
|
Overtime
|
$
|
Overtime
|
$
|
Sick
|
$
|
Sick
|
$
|
Holiday
|
$
|
Holiday
|
$
|
Gross Pay
|
$
|
Gross Pay
|
$
|
Deductions
|
Deductions
|
Tax
|
$
|
Tax
|
$
|
Additional Employee
Super
|
$
|
Additional Employee
Super
|
$
|
Savings Plan
|
$
|
Savings Plan
|
$
|
Union
|
$
|
Union
|
$
|
Health
|
$
|
Health
|
$
|
Total Deductions
|
$
|
Total Deductions
|
$
|
Net Pay
|
$
|
Net Pay
|
$
|
Part B - Theory
Question 1
List five (5) things that must be kept by an employer for each employee to ensure they are complying with the current legislation.
Question 2
State the minimum legislation entitlement for a full time employee using the headings below and list the conditions that apply to each leave entitlement.
1. Annual Leave
2. Sick Leave
3. Long Service Leave
4. Carers Leave
5. Bereavement Leave
Question 3
What is the current Superannuation Guarantee Contribution rate that an employer must pay for an employee?
Question 4
If your weekly earnings were: $950.00 base salary, $95.00 (1.5 x) overtime and $220.00 (2x) overtime how much superannuation would the employer need to pay?
Attachment:- TEMPLATE.rar