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Architect X is the Managing Partner of the company.

He reports for work Mondays-Fridays only,


8AM-5PM. His hourly rate is Php400/hour. Assuming NO INCURRED ABSENCES, he also reported
for work Overtime (OT) on the following days: April 18, 2019 (whole day), April 6 (half day) 8-
12,and 5pm -10pm ONLY for April 8 and 10-12, 2019. Take note standard work duration in one
day is eight (8) paid hours and mandatory 1 hour break.
For the month of April 2019, based from our lectures, compute for his/her:
a.) Gross Pay (PhP)
b.) SSS Premium amount (PhP)
c.) HDMF / PAGIBIG Premium amount (PhP)
d.) PHILHEALTH Premium amount(PhP)
e.) WITHHOLDING TAX amount (PhP)
f.) Total salary deductions (PhP)
g.) Net take home pay (PhP)
h.) Fringe benefits in PhP (on top of the gross monthly pay)

How to Compute Overtime Pay

All employees required to work beyond the normal 8 hours are entitled to overtime. Overtime
pay rates depend upon the the day the work is performed, whether it is ordinary working day,
special day, regular holiday or rest day.

Ordinary day Overtime

On an ordinary day, the overtime rate per hour is determined as follows:


Let say the employee hourly rate is Php 57.00/hour, then the overtime rate is Php 71.25
Php 71.56 = (Php 57.00 X 1.25%)

On Rest day Overtime

Let say the employee hourly rate is Php 57.00/hour To determine the overtime rate per hour:
Overtime rate/hour = (hourly rate on rest day and special holiday X 169%)
Php 96.33 = (Php 57.00 X 1.69%)

On Special Holiday Overtime

Let say the employee hourly rate is Php 57.00/hour To determine the overtime rate per hour:
Overtime rate/hour= (hourly rate o n rest day and special holiday X 169%)
Php 96.33 = (Php 57.00 X 1.69%)

On Special Holiday and at the same time rest day overtime


Let say the employee hourly rate is Php 57.00/hour To determine the overtime rate per hour:
Overtime rate/hour = (hourly rate o n rest day and special holiday X 195%)
Php 111.15 = (Php 57.00 X 1.95%)

On Regular Holiday Overtime

Let say the employee hourly rate is Php 57.00/hour To determine the overtime rate per hour:
Overtime rate/hour = (hourly rate o n rest day and special holiday X 260%)
Php 148.20 = (Php 57.00 X 2.60%)

On Regular Holiday and at the same time Rest day Overtime

Let say the employee hourly rate is Php 57.00/hour To determine the overtime rate per hour:
Overtime rate/hour = (hourly rate o n rest day and special holiday X 338%)
Php 192.66 = (Php 57.00 X 3.38%)

On Double Holiday Overtime

Let say the employee hourly rate is Php 57.00/hour To determine the overtime rate per hour:
Overtime rate/hour = (hourly rate o n rest day and special holiday X 390%)
Php 222.30 = (Php 57.00 X 3.90%)

On Double Holiday and at the same time Rest day Overtime

Let say the employee hourly rate is Php 57.00/hour To determine the overtime rate per hour:
Overtime rate/hour = (hourly rate o n rest day and special holiday X 507%)
Php 288.99 = (Php 57.00 X 5.07%)