The document outlines the daily lesson plan for Business Math for Grade 11 at Batangan Integrated School, focusing on overtime pay calculations over a week. It details objectives, content standards, learning resources, procedures, and methods of evaluating student learning, emphasizing the importance of the Philippine labor code. Additionally, it includes reflection sections for the teacher to assess student progress and teaching effectiveness.

1. GRADES 1 to 12
DAILY LESSON LOG
School: BATANGAN INTEGRATED SCHOOL Grade Level: 11
Teacher: Dahlia Marie H. Dayaday Learning Area: Business Math
Teaching Dates and Time: December 5-8, 2022 Quarter: 2nd
I. OBJECTIVES
MONDAY TUESDAY WEDNESDAY THURSDAY FRIDAY
Objectives must be meet over the week and connected to the curriculum standards. To meet the objectives, necessary procedures must be followed and if needed,
additional lessons, exercises and remedial activities may be done for developing content knowledge and competencies. These are using Formative Assessment
strategies. Valuing objectives support the learning of content and competencies and enable children to find significance and joy in learning the lessons. Weekly
objectives shall be derived from the curriculum guides.
A. Content Standards: The learners demonstrate an understanding of… the fundamental operations of mathematics as applied in salaries and wages
B. Performance Standards: The learners are able to… apply appropriate mathematical operation in computing salaries and wages
C. Learning Competencies/Objectives:
Write the LC Code for each
Identify the variables needed in the computation of the overtime ABM_BM11SW- IIe -8
Compute overtime pay ABM_BM11SW- IIe -9
II. CONTENT
Content is what the lesson is all about. It pertains to the subject matter that the teacher aims to teach. In the CG, the content can be tackled in a week or two.
Overtime Pay
III. LEARNING RESOURCES
Lists the materials to be used in different days. Varied sources of materials sustain children’s interest in the lesson and in learning. Ensure that there is a mix of
concrete and manipulative materials as well as paper-based materials. Hands-on learning promotes concept development.
A. References
1. Teacher’s Guide Pages Pg.
2. Learner’s Materials Pages
3. Textbook Pages
4. Additional Materials from Learning
Resource (LR) portal
B. Other Learning Resources Module 14 Module 14 Module 14 Module 14
IV. PROCEDURES MONDAY TUESDAY WEDNESDAY THURSDAY FRIDAY
These steps should be done across the week. Spread out the activities appropriately so that students will learn well. Always be guided by demonstration of learning by the
students which you can infer from formative assessment activities. Sustain learning systematically by providing students with multiple ways to learn new things, practice their
learning, question their learning processes, and draw conclusions about what they learned in relation to their life experiences and previous knowledge. Indicate the time

2. allotment for each step.
A. Reviewing Previous Lesson or
Presenting the New Lesson
Let the learners give
non-taxable and taxable
income
Ask the learner what is
labor code all about.
Give examples of taxable income Give problems related to ordinary day and rest
day overtime pay.
Let the learners solve for such.
B. Establishing a Purpose for the
Lesson
define overtime pay;
• recognize the articles on the
Philippine Labor Code
pertaining overtime;
• discover the 2020 Philippine
Holidays;
• compute overtime pay and
daily total earnings;
• identify the variables needed
in computing overtime pay; and
• solve and appreciate real life
problems involving overtime.
discover the 2020
Philippine Holidays and
compute for overtime
pay and daily total
earnings;
• compute overtime pay and daily
total earnings;
• identify the variables needed in
computing overtime pay; and • solve
and appreciate real life problems
involving overtime
• compute overtime pay and daily total
earnings;
• identify the variables needed in
computing overtime pay; and • solve and
appreciate real life problems involving
overtime
C. Presenting
Examples/Instances of the
Lesson
Ask the learners:
What is overtime with regard to
employees?
Are all employees required to
render overtime?
Is Overtime payable or not?
Ask the learners to give as
many Holidays they could
remember.
Ask what are other holidays aside from
the previously discussed and computed
Ask what are other holidays aside from the
previously discussed and computed
D. Discussing New Concepts and
Practicing New Skills #1 Will give illustrations on Overtime
and let the learners compute for
the rate.
Give the twelve
nationwide holidays
declared by the
government.
Page 2 of 5
IV. PROCEDURES MONDAY TUESDAY WEDNESDAY THURSDAY FRIDAY
These steps should be done across the week. Spread out the activities appropriately so that students will learn well. Always be guided by demonstration of learning by the
students which you can infer from formative assessment activities. Sustain learning systematically by providing students with multiple ways to learn new things, practice their

3. learning, question their learning processes, and draw conclusions about what they learned in relation to their life experiences and previous knowledge. Indicate the time
allotment for each step.
E. Discussing New Concepts
and Practicing New Skills #2
Base on their answer in the
illustration, let them define
Overtime.
Ask the learners how overtime Pay
is computed.
Will discuss:
KINDS OF COMPENSATION
 Regular
a. Basic Salary b. Fixed allowances 
Supplementary
a. Commission
b. Overtime pay
c. Fees, including directors’ fees
d. Profit sharing e. Monetized vacation
leave in excess of ten (10) days
f. Sick leave
g. Fringe benefits received by rank
and file employees
h. Hazard pay
i. Taxable 13th month pay and other
benefits
j. Other remuneration received from
an employee-employer relationship
F. Developing Mastery
(Leads to Formative
Assessment 3)
Will discuss the basis for giving
salary and wages which is the Labor
code;
and what is labor code all about.
Let the students read parts of the
Labor Code of the Philippines
concerning overtime.
Computation of Overtime Pay for
wage earner
a. Ordinary Day
b. On Rest Day and Special Day
Computation of Overtime Pay
for wage earner
a. On Rest Day which
falls on a Special day
b. On a Regular Holiday
c. On a Rest Day which
falls on a Regular
Holiday
Computation of Income for salary
earner.
 Computation for retirement
benefit
 13th
month pay
 Contribution to payhealth,
SSS, Pag-ibig, GSIS for
gov’t employee,
 Computation of Witholding
taxes
 How to compute for Net Pay
G. Finding Practical
Applications of Concepts
and Skills in Daily Living
.What is the importance of having a
Labor code.

4. V. PROCEDURES
MONDAY TUESDAY WEDNESDAY THURSDAY FRIDAY
These steps should be done across the week. Spread out the activities appropriately so that students will learn well. Always be guided by demonstration of learning by the
students which you can infer from formative assessment activities. Sustain learning systematically by providing students with multiple ways to learn new things, practice their
learning, question their learning processes, and draw conclusions about what they learned in relation to their life experiences and previous knowledge. Indicate the time
allotment for each step.
H. Making Generalizations and
Abstractions about the
Lesson
Why is labor code crafted or passed by the
senate?
What will happen to a company if they will
not follow the labor code.
How important it is for an
employee to know how to
compute for his/her
compensation.
Let the learners summarize the
topic discussed
Let the learners summarize the topic
discussed
I. Evaluating Learning
Not yet, Introduction of the lesson Paper and pencil test Paper and pencil test Paper and pencil test
J. Additional Activities for
Application or Remediation
Search on how to compute for overtime pay
which fall on regular day and rest day.
3 problem computation on the
previous lesson
5 problem computation on the
previous lesson
VI. REMARKS
Page 4 of 5
GRADES 1 to 12
DAILY LESSON LOG
School: Grade Level:
Teacher: Learning Area:
Teaching Dates and Time: Quarter:
VII.REFLECTION
Reflect on your teaching and assess yourself as a teacher. Think about your student’s progress this week. What works? What else needs to be done to help the
students learn?
Identify what help your instructional supervisors can provide for you so when you meet them, you can ask them relevant questions.

5. A. No. of learners who earned 80% in
the evaluation
B. No. of learners who require
additional activities for remediation
C. Did the remedial lessons work? No.
of learners who have caught up with
the lesson
D. No. of learners who continue to
require remediation
E. Which of my teaching
strategies work well? Why did
these work?
F. What difficulties did I encounter
which my principal or supervisor can
help me solve?
G. What innovations or localized
materials did I used/discover which I
wish to share with other teachers?
PREPARED:
CHECKED:
RANILLO C. GAMUTAN
Secondary School Head Teacher IV
DAHLIA MARIE H. DAYADAY
SST-I