To calculate Miss Ginny Georgia's net wage for the week ended 22 September 2024, let’s break it down step by step.
### Step 1: Total Hours Worked
Miss Ginny worked the following hours:
- Monday: 8
- Tuesday: 8
- Wednesday: 8
- Thursday: 9
- Friday: 9
- Saturday: 9
- Sunday: 10
**Total Hours Worked = 8 + 8 + 8 + 9 + 9 + 9 + 10 = 61 hours**
### Step 2: Normal and Overtime Hours
A normal working week is 40 hours, so:
- **Normal Hours = 40**
- **Normal Overtime Hours = 61 - 40 = 21 hours**
To determine the normal overtime and double overtime hours:
- Normal overtime is time worked beyond 40 hours but up to 60 hours.
- Beyond 60 hours is classified as double overtime.
In this case, since it exceeds 60 hours:
- **Normal Overtime Hours = 20 hours (from 40 to 60)**
- **Double Overtime Hours = 1 hour (from 60 to 61)**
### Step 3: Basic Wage
**Hourly Rate = R100**
**Basic Wage = Normal Hours × Hourly Rate = 40 hours × R100 = R4000**
### Step 4: Overtime Calculation
1. **Normal Overtime:**
- Normal Overtime Pay = Normal Overtime Hours × Hourly Rate × 1.5
- Normal Overtime Pay = 20 × 100 × 1.5 = R3000
2. **Double Overtime:**
- Double Overtime Pay = Double Overtime Hours × Hourly Rate × 2
- Double Overtime Pay = 1 × 100 × 2 = R200
### Step 5: Total Gross Wage Calculation
**Total Gross Wage = Basic Wage + Normal Overtime Pay + Double Overtime Pay**
**Total Gross Wage = R4000 + R3000 + R200 = R7200**
### Step 6: Deductions
1. **Pension Contribution** (7.5% employee contribution on Basic Wage):
- Pension Contribution = Basic Wage × 7.5% = R4000 × 0.075 = R300
2. **Unemployment Insurance Fund (UIF)** (1% of Basic Wage):
- UIF = Basic Wage × 1% = R4000 × 0.01 = R40
3. **PAYE (18% of Taxable Income)**:
Taxable Income = Gross Wage - Deductions
Taxable Income = R7200 - (300 + 40) = R6880
- PAYE = Taxable Income × 18% = R6880 × 0.18 = R1238.40
4. **Medical Aid Contribution** (15% of Basic Wage split 20:80):
- Total Medical Aid = Basic Wage × 15% = R4000 × 0.15 = R600
- Employee's Share = R600 × 80% = R480
### Step 7: Net Wage Calculation
**Net Wage = Total Gross Wage - (Pension + UIF + PAYE + Medical Aid)**
Net Wage = R7200 - (300 + 40 + 1238.40 + 480)
= R7200 - R2058.40
= R5141.60
### Filling in the table:
- Blank 1: **61**
- Blank 2: **20**
- Blank 3: **1**
- Blank 4: **4000**
- Blank 5: **3000**
- Blank 6: **200**
- Blank 7: **7200**
- Blank 8: **(300)**
- Blank 9: **6880**
- Blank 10: **(1238.40)**
- Blank 11: **(40)**
- Blank 12: **(480)**
- Blank 13: **5141.60**
Above calculations provide the final net wage and corresponding filled blanks for Miss Ginny Georgia.