John employs 3 cleaners who work 8 hours a day for 5 days a week. He pays them R21,00 per hour. What is the total UIF payable per month for the cleaners? (For UIF calculations, the weekly salary is multiplied by 52 and divided by 12 to find the average monthly salary)

Select one:
a. R72,80
b. R109,20
c. R218,40

1 answer

b. R109,20

Calculation:
Weekly salary per cleaner = 8 hours/day * R21,00/hour * 5 days/week = R840,00/week
Average monthly salary per cleaner = R840,00/week * 52 weeks/year / 12 months/year = R3 640,00/month

Total average monthly salary for 3 cleaners = R3 640,00/month * 3 = R10 920,00/month

UIF rate is 1% of the total salary:
UIF payable per month = R10 920,00 * 1% = R109,20