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"Wage and Salary
Computation:
Understanding Earnings in
the Real World"
Learning Objectives
•Compute weekly or monthly wages from an
annual salary.
•Compute wages from hourly rates including
overtime pay.
•Calculate earnings based on commissions and
piecework.
•Apply real-life problem-solving skills in wage
computations.
Annual to Monthly/Weekly Salary
• Formula:
• Monthly Salary = Annual Salary ÷ 12
• Weekly Salary = Annual Salary ÷ 52
Example:
If Annual Salary = 360,000
₱
• Monthly = 360,000 ÷ 12 = 30,000
₱ ₱
• Weekly = 360,000 ÷ 52 ≈ 6,923.08
₱ ₱
Annual to Monthly/Weekly Salary
• Ashley is hired as a company secretary with an annual
salary of 420,000
₱ . How much is Ashley’s monthly
salary?
Solution:
Monthly Salary = 420,000 ÷ 12
₱
Answer: 35,000
₱
Annual to Monthly/Weekly Salary
• Daniel is a graphic designer who earns an annual
salary of 364,000
₱ . How much is his weekly salary,
assuming there are 52 weeks in a year?
Solution:
Weekly Salary = 364,000 ÷ 52
₱
Answer: 7,000
₱
Hourly Rate to Weekly/Monthly Wage
• Formula:
• Weekly Wage = Hourly Rate × Hours Worked per Week
• Monthly Wage = Weekly Wage × 4 (approx.)
• Example:
Hourly Rate = 100; Hours/Week = 40
₱
Weekly = 100 × 40 = 4,000
₱ ₱
Monthly = 4,000 × 4 = 16,000
₱ ₱
Hourly Rate to Weekly/Monthly Wage
• Marvin works as a security guard and is paid 68 per hour
₱ . He
works 48 hours per week. How much is Marvin’s weekly
wage?
Solution:
Weekly Wage = 68 × 48
₱
Answer: 3,264
₱
Hourly Rate to Weekly/Monthly Wage
• Carla works part-time as a tutor, earning 120 per hour
₱ . She
works 96 hours per month. How much is Carla’s monthly
wage?
Solution:
Monthly Wage = 120 × 96
₱
Answer: 11,520
₱
Overtime Pay
• Overtime = Work beyond 8 hours/day
• Overtime Pay = Hourly Rate × Overtime Hours ×
1.25 (or 1.5 if rest day)
• Example:
Regular Rate = 100; Overtime Hours = 5
₱
OT Pay = 100 × 5 × 1.25 = 625
₱ ₱
Overtime Pay
• Liza earns 100 per hour
₱ and works 40 hours per week as her
regular schedule. Last week, she worked an extra 6 hours of
overtime on weekdays, paid at 125% of her regular rate. How
much is her total pay for the week?
Solution:
• Regular Pay = 100 × 40 = 4,000
₱ ₱
• Overtime Rate = 100 × 1.25 = 125
₱ ₱
• Overtime Pay = 125 × 6 = 750
₱ ₱
• Total Pay = 4,000 + 750 = 4,750
₱ ₱ ₱
• Answer: 4,750
₱
Overtime Pay
• Mark earns 85 per hour
₱ and has a regular 40-hour week. He
worked an additional 8 hours on Sunday, which is paid at 150%
of the regular rate. How much is Mark’s overtime pay for Sunday,
and what is his total weekly pay?
• Solution:
• Regular Pay = 85 × 40 = 3,400
₱ ₱
• Overtime Rate = 85 × 1.5 = 127.50
₱ ₱
• Overtime Pay = 127.50 × 8 = 1,020
₱ ₱
• Total Pay = 3,400 + 1,020 = 4,420
₱ ₱ ₱
• Answer: 4,420
₱
Commission-Based Pay
• Formula:
Commission = Total Sales × Commission
Rate
• Example:
Sales = 50,000; Rate = 5%
₱
Commission = 50,000 × 0.05 = 2,500
₱ ₱
Commission-Based Pay
• Rica is a sales agent who receives a monthly salary of 12,000
₱
and earns a 5% commission on her total sales. In June, she sold
items worth 80,000
₱ . How much is Rica’s total pay for June?
• Solution:
• Commission = 5% of 80,000 = 4,000
₱ ₱
• Total Pay = 12,000 + 4,000 = 16,000
₱ ₱ ₱
• Answer: 16,000
₱
Commission-Based Pay
• Jomar works as a freelance agent and only earns
commission. He earns 10% for every unit he sells. In
a month, he made total sales worth 150,000
₱ . How
much commission did Jomar earn that month?
Solution:
• Commission = 10% of 150,000 = 15,000
₱ ₱
• Answer: 15,000
₱
Piecework Pay
• Formula:
Earnings = Rate per Piece × Number of
Pieces
• Example:
20 per product; Completed 80 products
₱
Earnings = 20 × 80 = 1,600
₱ ₱
Piecework Pay
• Rose works at a packaging company where she is paid 7.50
₱
for every box she assembles. In one week, she managed to
assemble 185 boxes. How much did Rose earn for that week?
• Solution:
Total Earnings = 7.50 × 185
₱
Answer: 1,387.50
₱
Piecework Pay
• Andrew sews bags for a small business. He earns 25
₱
for each bag he finishes. In one month, he completed
92 bags. How much is Andrew's total pay for the
month?
Solution:
• Total Earnings = 25 × 92
₱
Answer: 2,300
₱
Situational Problem
• Scenario:
Juan works 40 hours/week at 120/hour and has 6
₱
OT hours at 1.25 rate.
What is his total weekly pay?
• Solution:
Regular Pay = 120 × 40 = 4,800
₱ ₱
OT Pay = 120 × 6 × 1.25 = 900
₱ ₱
Total = 5,700
₱
Practice Questions
1. Angel is a full-time teacher at a private school.
Her annual salary is 480,000. She wants to
₱
know how much she earns each month to better
plan her monthly expenses. Calculate Angel’s
monthly salary. (Monthly Salary from Annual
Salary)
Practice Questions
2. Joshua works part-time at a computer shop
and gets paid 95 per hour. In one week, he
₱
worked for 38 hours. How much did Joshua earn
for the week? (Weekly Wage from Hourly Rate)
Practice Questions
3. Ella helps in a small handicraft business. She
is paid 18 for every bracelet she finishes. One
₱
day, she completed 100 bracelets. How much did
Ella earn that day? (Piecework Pay)
Practice Questions
4. Kevin is a sales agent. In one month, he sold
75,000 worth of products. He earns an 8%
₱
commission from his total sales. How much is
Kevin’s commission? (Commission-Based Pay)
Thank you