Term 1: General Mathematics

SALARIES AND WAGES

Monthly Salary, Weekly Wage, and
Hourly Rate
1. Salary is a fixed regular payment typically paid
monthly or semi-monthly, regardless of the number
if hours worked.
TRUE
2. Wages are usually calculated based on the
number of hours, days, pieces worked.
TRUE
3. An annual salary is the total amount an employee
earns in one month.
FALSE
Term 1: General Mathematics
4. A monthly salary is calculated by dividing the
annual salary by 12.
TRUE
5. A weekly wage us usually fixed and does not
depend on the number of hours worked.
FALSE
6. Hourly rate refers to the amount of money an
employee earns per day.
FALSE
7. Overtime pay is usually higher than the regular
hourly rate.
TRUE Term 1: General Mathematics
8. A commission is a fixed amount paid regularly,
regardless of performance.
FALSE
9. Piecework pay is based on the number of tasks or
units completed
TRUE
[Link] pay means the employee is paid
twice.
TRUE

Term 1: General Mathematics

 SALARY vs WAGES
SALARY WAGES
Definition A fixed regular A payment based on
payment(usually monthly or the number of hours,
semi-monthly) regardless of days, or pieces worked.
hours worked.
Basis of Pay Time-based (monthly or Time-based (hourly,
annual) daily) or output-based
(piecework)
Consistency Fixed and regular Varies depending on
hours or output
Common for Office workers, professionals, Labored, part-time
government employees workers, factory workers
Example P25,000 per year P610 per day or P80 per
hour
Term 1: General Mathematics
 Key Concepts
Salaries are often expressed as a yearly amount, but
the salary is paid out monthly, bimonthly (or semi-
monthly), biweekly, or weekly.
Monthly: Once a month, 12 times a year
Bi-monthly (or semimonthly): Twice a month, 24 times a year
Weekly: Once a week, 52 times a year

������ ������ ������ ������

Weekly Wage = Monthly Salary =
52 12

Term 1: General Mathematics

 Example No. 1
Mr. Garcia, a public school teacher, earns P312,000
a year. What is his weekly wage?

������ ������
Weekly Wage =
52
P312,000
Weekly Wage =
52

Mr. Garcia’s weekly wage is P6,000

Term 1: General Mathematics

 Example No. 2
Nelly is a government employee in the Philippines
earning an annual salary of P476,000. What is her
monthly salary?
������ ������
Monthly Salary =
12
P476,000
Monthly Salary =
12

Nelly’s monthly salary is P39,666.67

Term 1: General Mathematics

 Example No. 3
Mark works as a service crew member at a popular
fast-food restaurant in SM Manila. He is paid P62 per
hour. Last week, he worked for 8 hours a day for 5
days.
SOLUTION:
Hourly rate= P62
Total hours worked= 8 x 5 = 40 hours
Weekly wage= 40 x P62 = P2,480
Answer: Mark earned P2,480 for the week.

Term 1: General Mathematics

 Example No. 4
Jeinn is a part-timer tutor helping senior high school
students in Sampaloc, Manila. She earns P150 per hour. In
one week, she tutored for 3 hours on Monday, 2 hours on
Wednesday, and 4 hours on Saturday. How much did
Jeinn earn from tutoring for the whole week?
SOLUTION:
Hourly rate= P150
Total hours worked= 3 + 2 + 4 = 9 hours
Weekly wage= 9 x P150 = P1,350
Answer: Jenny earned P1,350 for the week.

Term 1: General Mathematics

Term 1: General Mathematics
Example No. 5
An employee has an annual salary of P230,489.20. How
much is she paid:
a. Weekly? b. Semimonthly? c. Monthly?
SOLUTION:
Given: Annual Salary = P230,489.20
1 year=12 months=52 weeks=24 semimonthly periods

P230,489.20 P230,489.20
Weekly Pay = 52
Semimonthly Pay = 24
= P4,432.48 = P9,603.72
P230,489.20
Monthly Pay = 12
= P19,207.43
 Example No. 6
A clerk earns a salary of P20,000.00 per month. If he works
8 hours a day for a 20-day work month, how much does
he get per day? per hour?
SOLUTION:
How much does he get per day? How much does he get per day?
P20,000 P1,000
Daily = HourlyRate = 8 hours
20 days

= P1,000 per day = P125 per hour

Term 1: General Mathematics

 Boardwork #1
An employee is paid a monthly salary of P16,000.00 for
working 20 days in a month. A taxi driver earns P750.00
per day. Assuming both work 8 hours a day, who has a
higher hourly wage?

Term 1: General Mathematics

 SHORT QUIZ
1. What is the monthly pay of someone
earning P300,000 annually?

A. P24,000
B. P25,000
C.P26,000
D. P30,000

Term 1: General Mathematics

 SHORT QUIZ
2. Which formula is used to compute the
weekly wage?

A. Annual Salary x 52
B. Annual Salary / 12
[Link] Salary / 52
D. Weekly Salary / 12

Term 1: General Mathematics

 SHORT QUIZ
3. What is the semimonthly pay of a
government employee earning P480,000
annually?

A. P38,000
B. P40,000
C.P32,000
D. P20,000

Term 1: General Mathematics

 SHORT QUIZ
4. If an employee works 8 hours/day at
P100/hour, what is the daily wage?

A. P700
B. P800
C.P900
D. P1,000

Term 1: General Mathematics

 SHORT QUIZ
5. An employee earns a salary of P3,500.00
per week. What is his yearly salary?

A. P182,000.00
B. P170,000.00
C.P182,500.00
D. P175,000.00
 SHORT QUIZ
1. Ella is a government clerk earning an annual salary of ₱360,000.
What is her monthly salary?
2. Rico works as a dishwasher in a carinderia. He is paid ₱80 per
hour and works 8 hours per day, 5 days a week. What is his weekly
wage?
3. Irene sells insurance. She earns a ₱7,000 base monthly salary
plus 3% commission on total sales. This month she sold ₱500,000
worth of policies. What is her total monthly earning?
4. Benjie works as a delivery helper earning ₱400/day for 6
days/week. He also receives a ₱500 weekly food allowance. How
much does Benjie earn in a week?
5. Jessa is a cellphone store salesperson. She gets a fixed monthly
salary of ₱9,000 and a 5% commission on total sales. In one month,
she sold ₱100,000 worth of phones. What is her total monthly
income?
1. Marco is a municipal employee earning an annual salary of
P420,000. What is his monthly salary?
2. Liza works as a cashier in a grocery store. She earns P95 per hour
and works 8 hours a day, 6 days a week. What is her weekly wage?
3. Angela is a real estate agent. She receive a P8,500 monthly base
salary plus 4% commission on total sales. This month, she sold
properties worth P350,000. What is her total monthly earnings?
4. Carlo works as a warehouse assistant earning P450 per day for 5
days a week. He also receives a P750 weekly transportation
allowance. How much does Carlo earn in a week?
5. Mia works in an appliance store. She receives a fixed monthly
salary of P10,000 and 6% commission on total sales. During one
month, she sold appliances worth P120,000. What is her total
monthly income?
Term 1: General Mathematics

OVERTIME PAY
 GUESS THE WORKER’S BONUS
Situation 1. Juan is a factory worker. He worked 2
extra hours after his 8-hour shift on a Wednesday.
Which multiplier applies?
a. 1.25

A
b. 1.30
c. 2.00
d. 2.60

Term 1: General Mathematics

 GUESS THE WORKER’S BONUS
Situation 2. Ana worked on a Sunday, her rest day, to
help her team meet a deadline. Which multiplier
applies?

B
a. 1.25
b. 1.30
c. 2.00
d. 2.60

Term 1: General Mathematics

 GUESS THE WORKER’S BONUS
Situation 3. Carlos worked during New Year’s Day,
which is a regular holiday?

C
a. 1.25
b. 1.30
c. 2.00
d. 2.60

Term 1: General Mathematics

 GUESS THE WORKER’S BONUS
Situation 4. Leah worked during a regular holiday
that also happened to be her rest day?

D
a. 1.25
b. 1.30
c. 2.00
d. 2.60

Term 1: General Mathematics

 GUESS THE WORKER’S BONUS
Situation 5. Mark works from 10:00 PM to 6:00 AM
every day.

B
a. 1.25
b. 1.10
c. 2.00
d. 2.60

Term 1: General Mathematics

 Overtime Pay
Overtime Pay – Additional pay for hours worked
beyond 8 hours in a day.

Overtime pay rate depend on the day the work is

performed, whether it is an ordinary working day, a
special (non-working) day, a regular holiday, a rest
day, or night shift.

Term 1: General Mathematics

 Philippine Holidays
v Regular Holiday Special non-working day
• January 1 – New Year’s Day • Chinese New Year
• Maundy Thursday • EDSA People Power
Revolution
• Good Friday • Black Saturday
• April 9 – Araw ng Kagitingan • Ninoy Aquino Day
• May 1 – Labor Day • All Saints Day
• June 12 – Independence Day
• National Heroes Day
• Bonifacio Day
• Christmas Day
Term 1: General Mathematics
 Essential Formulas
Rate Multipliers (Department of Labor and Employment Guidelines):
Overtime on a Regular Day: Multiply the hourly rate by 1.25
Work on a Rest Day or Special Holiday: Multiply the daily
rate by 1.30
Work on a Regular Holiday: Multiply the daily rate by 2.00
Work in a Regular Holiday that falls on a Rest Day: Multiply
the daily rate by 2.60
Night Shift Differential: Multiply the applicable rate by 1.10
(for work between 10:00 PM and 6:00 AM)

Term 1: General Mathematics

 Computation of Overtime Pay
Ordinary Day
Example No. 1
Multiply the hourly rate by 1.25

Rhea earns the regular daily rate of P440.00 giving

her an hourly rate of P45.50. If she works 10 hours on
a regular day, her pay would be:

Total pay for the day

= Regular pay + Overtime pay
= P45.50 x 8 hours + (P45.50 × 1.25 × 2 hours)
= P364.00 + P113.75
= ����. ��
Term 1: General Mathematics
Term 1: General Mathematics
Computation of Overtime Pay
Rest Day or Special (Non-Working) Holiday
Work on Rest Day or Non-working day=Daily Rate x 1.30
Example No. 2 Overtime on Rest Day = Hourly Rate x 1.3 x 1.3 x OT hours

Nurse Maria works at a community health center in Manila. She

has a regular daily rate of P640 and an hourly rate of P80. On
weekend, she was asked to report for duty on a Sunday, which is
her designated rest day.
Questions:
How much will she earn if she worked for 8 hrs on her rest day?
How much will she earn if she worked for 10 hrs, including 2 hrs of
overtime?
(8 hours) (10 hours)
= P640 × 1.30 = P832 Overtime pay (2hrs)=P80 ×1.3× 1.3× 2
Nurse Marissa will earn P832 for 8 = P270.4
hrs of work on her rest day. Total Pay = P832 + P270.4 = ��, ���. �
Nurse Marissa will earn P1,102.4 for working 10 hrs on her rest day.
Term 1: General Mathematics
Computation of Overtime Pay
Rest Day which Falls in Special (Non-Working) Holiday
Total Pay for the Day = Daily Rate x 1.5
Example No. 3 Overtime Pay = Hourly rate x 1.5 x 1.30 x OT hours

Mrs. Santos, a private school teacher in Manila, has a regular daily

rate of P600 and an hourly rate of P75. She was requested to
report for school duty on Ninoy Aquino Day, which is both her rest
day and a special non-working holiday. How much is her total pay
for that day if she worked 10 hours, including 2 hours of overtime?
Solution:
Daily Pay = P600 × 1.50 = P900 Base Pay (first 8 hrs): P600×1.50=P900
Overtime Pay (2 hrs):
P75×1.5 ×1.3× 2 = P292.50
Total Pay = P900 + P292.50
= P1,192.50
Mrs. Santos will earn P1,192.50 for working 10 hours.
Term 1: General Mathematics
Computation of Overtime Pay
Regular Holiday
Total Pay for the Day = Daily Rate x 2
Example No. 4 Overtime Pay = Hourly Rate x 2 x 1.30 x OT hours

Mrs. Reyes is a security guard assigned at a public school in Manila.

Her regular daily rate is P700, and her hourly rate is P87.50. She was
required to report to work on April 9 (Araw ng Kagitingan), which is
a regular holiday.
Questions:
How much is her total pay if she worked for 8 hrs on the regular
holiday?
How much is her total pay if she worked for 10 hrs, including 2 hrs
of overtime?
Solution: Overtime pay (2hrs):
Daily pay(8 hrs) P87.50 ×2 ×1.3×2 = P455
= P700 x 2 Total Pay = P1,400 + P455 = ��, 855
= P1,400 Ms. Reyes will earn P1,855 for working 10 hours
Term 1: General Mathematics
Computation of Overtime Pay
Rest Day which Falls on Regular Holiday
Total Pay for the Day = Daily Rate x 2.6
Example No. 5 Overtime Pay = Hourly Rate x 2.6 x 1.30 x OT hours

Jessa earns the regular daily rate of P340.00 giving her an hourly
rate of P42.50. She was requested by her boss to work on
December 30, Rizal Day, which is regular holiday. However, Rizal
Day fell on a Monday, which was Jessa’s rest day.
Questions:
How much is her total pay if she worked for 8 hours on a regular
holiday?
How much is her total pay if she worked for 10 hours, including 2 2
hours of overtime?
Solution: Overtime pay (2hrs):
Daily pay(8 hrs) P42.50 ×2.6×1.3×2 = P287.3
= P340 x 2.6 Total Pay = P884 + P287.3 = ��, 171.3
= P884 Jessa will earn P1,171.3 for working 10 hours.
 PRACTICE EXERCISES
1. Jane earns P100 per hour. She worked overtime for 2 hours
on an ordinary day. How much is her overtime pay?
2. Mr. Cruz has a daily rate of P600. He worked on his rest day,
which also happened to be the same day of
commemoration of National Heroes Day. How much will he
receive for that day?
3. Anna has an hourly rate of P90. She worked 3 hours
overtime on her rest day. How much is her overtime pay?
4. A security guard earns P700 per day. He worked on a
regular holiday that also falls on his rest day. How much is his
pay for 8 hours?
5. Teacher Mariel earns P80 per hour. She rendered 2 hours of
overtime on a regular holiday that is also her rest day. What
is her total overtime pay?
Term 1: General Mathematics
Term 1: General Mathematics

COMMISSION AND
PIECEWORK
 COMMISSION OR PIECEWORK?
SCENARIO 1. Angela is a real estate agent. She earns
money only when she successfully sells a house. The
more houses she sells, the more she earns.

Paid by: commission

Term 1: General Mathematics

 COMMISSION OR PIECEWORK?
Scenario 2: Marco works in a factory that assembles
ballpens. He has P5.00 for every ballpen he
assembles correctly.

Paid by: piecework

Term 1: General Mathematics

 COMMISSION OR PIECEWORK?
Scenario 3. Liza is a clothing sales associate at a
boutique. She earns a small base salary but gets a
percentage of every sale she makes.

Paid by: commission

Term 1: General Mathematics

 COMMISSION OR PIECEWORK?
Scenario 4. Carlos is a fruit picker in an orchard. He is
paid P10.00 for every basket of mangoes he fills.

Paid by: piecework

Term 1: General Mathematics

 COMMISSION OR PIECEWORK?
Scenario 5. Jenny is a freelance graphic designer.
She is paid a fixed amount for every logo or project
she completes of the time it takes.

Paid by: piecework

Term 1: General Mathematics

 COMMISSION OR PIECEWORK?
Scenario 6. Tony works at a car dealership. For every
car he sells, he receive 3% of the total sale price as
his earnings

Paid by: commission

Term 1: General Mathematics

 COMMISSION

Commission
a percentage of the
total sales earned by
the worker.
Term 1: General Mathematics
 COMMISSION
Common Jobs Paid by a Commission in the Philippines
1. Real Stage Agents
2. Insurance Agents/ Financial Advisors
3. Car Sales Agents/ Dealership Sales Representatives
4. Direct Sellers / Network Marketers
5. Real Estate Brokers / Property Consultants
6. Online Sellers (Affiliate Marketers
7. Travel Agents
8. Loan Agents / Bank Product Representatives
9. Recruiters (especially freelance or agency-based)

Term 1: General Mathematics

 Example No. 1
Ramon works at a cellphone stall in Divisoria. He earns
a base salary of P8500 per month and gets a 5%
commission on his total sales. In June, he sold P120,000
worth of cellphones and accessories. What is his total
monthly earning?
Solution:
Base Salary = P8,500
Commission= 5% of P120,000
= 0.05 × 120,000 = P6,000
Total Monthly Earning = P8,500 + P6,000 = P14,500

Term 1: General Mathematics

Example No. 2
Noel is a motorcycle sales agent in Taft Avenue,
Manila. He receives a P11,000 monthly salary, a 1.5%
commission on all motorcycle sales, and P180 per hour
for overtime. This month, he sold P1,200,000 worth of
motorcycles and rendered 12 overtime hours. What is
Noel’s total monthly income?
Solution:
Base Salary = P11,000
Commission = 1.5%of P1,200,000
= 0.015×1,200,000 = P18,000
Overtime = 180 ×12 = P2,160
Total Monthly Earning = P11,000 + P18,000 +P2,160 = P31,160
Term 1: General Mathematics
 PIECEWORK

Piecework
a fixed amount
paid per item
completed or sold
Term 1: General Mathematics
 PIECEWORK
Common Jobs Paid by Piecework in the Philippines
1. Garment Workers / Sewers
2. Candle Makers / Gift Item Assemblers
3. Buko Juice Vendors or Taho Sellers (Helper Side)
4. Fruit Pickers /Farm Workers
5. Fishball or Street Food Stick Makers
6. Packing or Repacking Workers (Sari-sari Supply or
Warehouse
7. Embroidery or Beadworks Artists
8. Recyclable Sorters / Junk Shop Helpers
9. Sticker Appliers / Labelers
[Link] or Invitation Folder Workers
Term 1: General Mathematics
Example No. 3
Maria sews tote bags for a small business in Sampaloc,
Manila. She is paid P25 per bag. This week, she
completed 180 bags. How much did Maria earn this
week?
Solution:
Rate per bag= P25
Quantity = 180 bags
Total Earnings = 25 × 180 = P4,500

Term 1: General Mathematics

Assignment No. 1
Lani helps her neighbor’s small food business in Tondo
by packing kakanin (native rice delicacies). She is paid
P5 per pack. In one week, she packed 650 kakanin
trays. How much did she earn this week?

Term 1: General Mathematics

Assignment No. 2
Carla works at an appliance store in Quiapo, Manila.
She earns a P9,000 monthly salary, 3% commission on
total appliance sales, and P120 per hour of overtime.
This month, she sold P500,000 worth of appliances and
rendered 8 hours of overtime. What is Carla’s total
monthly income?

Term 1: General Mathematics